ACCG70008
Accounting, Managerial 2
Sheridan
 
  I: Administrative Information   II: Course Details   III: Topical Outline(s)  Printable Version
 
Section I: Administrative Information
  Total hours: 48.0
Credit Value: 3.5
Credit Value Notes: N/A
Effective: Fall 2018
Prerequisites: ACCG70007
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Accounting and Finance Courses
Program Coordinator(s): N/A
Course Leader or Contact: N/A
Version: 20180904_00
Status: Approved (APPR)

Section I Notes: This is a Conestoga College course that is offered through Sheridan FCAPS. Students who register for the course through Sheridan will receive credit from Sheridan College only. Access to the course materials will be through OntarioLearn.com

 
 
Section II: Course Details

Detailed Description
Examine the various approaches to the treatment of fixed manufacturing overhead on income statements. Also explore various approaches for measuring performance including the use of segmented income statements, methods of allocating service department costs and the costs of joint processes. Various methods of arriving at prices for products and services, the nature and importance of accounting for quality costs, and how to analyze cost behaviour are studied.

Program Context

 
Accounting and Finance Courses Program Coordinator(s): N/A
N/A


Course Critical Performance and Learning Outcomes

  Critical Performance:
N/A
 
Learning Outcomes:

To achieve the critical performance, students will have demonstrated the ability to:

  1. Explain the purpose of and illustrate common methods used in the allocation of service department costs. Describe how costs behave with respect to changes in volume and develop linear cost function to express such relationships.
  2. Apply the various steps associated with the assembly and preparation of a master budget.
  3. Analyze the use of flexible budgets in a manufacturing business.
  4. Analyze the variable and fixed manufacturing cost variances in a standard cost system.
  5. Prepare the journal entries associated with a standard cost system for a manufacturing business.
  6. Identify the fundamental differences between variable costing and absorption costing.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: ONLINE
 Assignments40.0%
 Term Test20.0%
 Final Exam40.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
Note: Students must accumulate an average passing grade on the two term tests combined in order to complete this course successfully. The case study and computer assignments must all be submitted on time and be complete in a satisfactorily manner in order to pass this course.

Provincial Context
The course meets the following Ministry of Colleges and Universities requirements:


 

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) - Office of the Registrar
Students may apply to receive credit by demonstrating achievement of the course learning outcomes through previous relevant work/life experience, service, self-study and training on the job. This course is eligible for challenge through the following method(s):

  • Other
    Notes:  This course is delivered through OntarioLearn at ontariolearn.com and is hosted by (Conestoga College) CG-ACCT1360.

 
 
Section III: Topical Outline
Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Instruction Mode: Online
Professor: Multiple Professors
Resource(s):
 TypeDescription
RequiredTextbookManagerial Accounting, Garrison, Chesley, Carroll and Webb, McGraw-Hill Ryerson, 11th, ISBN 9781259269479

Applicable student group(s): All
Course Details:

N/A



Sheridan Policies

All Sheridan policies can be viewed on the Sheridan policy website.

Academic Integrity: The principle of academic integrity requires that all work submitted for evaluation and course credit be the original, unassisted work of the student. Cheating or plagiarism including borrowing, copying, purchasing or collaborating on work, except for group projects arranged and approved by the professor, or otherwise submitting work that is not the student's own, violates this principle and will not be tolerated. Students who have any questions regarding whether or not specific circumstances involve a breach of academic integrity are advised to review the Academic Integrity Policy and procedure and/or discuss them with the professor.

Copyright: A majority of the course lectures and materials provided in class and posted in SLATE are protected by copyright. Use of these materials must comply with the Acceptable Use Policy, Use of Copyright Protected Work Policy and Student Code of Conduct. Students may use, copy and share these materials for learning and/or research purposes provided that the use complies with fair dealing or an exception in the Copyright Act. Permission from the rights holder would be necessary otherwise. Please note that it is prohibited to reproduce and/or post a work that is not your own on third-party commercial websites including but not limited to Course Hero or OneNote. It is also prohibited to reproduce and/or post a work that is not your own or your own work with the intent to assist others in cheating on third-party commercial websites including but not limited to Course Hero or OneNote.

Intellectual Property: Sheridan's Intellectual Property Policy generally applies such that students own their own work. Please be advised that students working with external research and/or industry collaborators may be asked to sign agreements that waive or modify their IP rights. Please refer to Sheridan's IP Policy and Procedure.

Respectful Behaviour: Sheridan is committed to provide a learning environment that supports academic achievement by respecting the dignity, self-esteem and fair treatment of every person engaged in the learning process. Behaviour which is inconsistent with this principle will not be tolerated. Details of Sheridan's policy on Harassment and Discrimination, Academic Integrity and other academic policies are available on the Sheridan policy website.

Accessible Learning: Accessible Learning coordinates academic accommodations for students with disabilities. For more information or to register, please see the Accessible Learning website (Statement added September 2016)

Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Any changes to course curriculum and/or assessment shall adhere to approved Sheridan protocol. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.


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