Bus /032 Introduction To Managerial Accounting Course Outline Fall 2013

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1 Bus /032 Introduction To Managerial Accounting Course Outline Fall 2013 Instructor: Nola Joorisity, FCA, CMA Office: ED Phone: Fax: correspondence must be sent via UR Courses Office hours: Tuesday and Thursday 10:00 a.m. 11:45 a.m. Thursday 6:00 p.m. 6:45 p.m. Or, by appointment Course Overview and Objectives This course is designed to provide students with a basic understanding of a wide range of managerial accounting concepts and techniques and the opportunities to apply them in management decision scenarios. The course focuses on the calculation and the use of the management information. The class is designed to make both prospective accountants, and those interested in other areas of management, aware of the roles that accounting plays in the organization. At the end of this course, students should be able to utilize the fundamental concepts in managerial problem solving and critically evaluate managerial accounting data and reports. Class Section Meeting Times Final Exam BUS /032 7:00 9:45 p.m. ED 623 Saturday, Dec. 7-2:00 5:00 p.m. Required Textbook Weygand, Kimmel, Kieso, and Ally, Managerial Accounting, Third Canadian Edition, John Wiley & Sons Canada, Ltd Do not use an older version of the textbook. You do not need to be the on-line resource associated with this book.

2 FALL 2013 BUS /032 PAGE 2 Course Methodology The methodology for this course encompasses in-class lectures, group activities, textbook readings and exercises and almost weekly online study assignments. Accounting is difficult to understand without practicing the applications. Students are expected to bring the assigned text (paper or e-book) and a nonprogrammable calculator to each class. Students are also expected to read the relevant chapter and to attempt to solve practice problems prior to each class. Lectures will be used to highlight key concepts. Example problems will be solved and discussed in class to apply these concepts to business situations. Students will have many opportunities to self quiz their understanding of the material. Active on-going participation in class and diligent preparation of practice problems are crucial to effective learning of the material and to the development of effective problem solving skills in this area. URCourses Class Page Class information, quizzes, self study problems, information regarding exams, assignment feedback, and other resources are all housed on URCourses. The discussion area (not ) should be used to post questions concerning course materials. You should log onto the class page regularly to keep up with communications and course requirements. Evaluation Course grades are distributed between on-line pre-class work and exams. Attendance Percent of Activity Final Grade Pre-class work (online) 15 % Midterm Exam #1 October % Midterm Exam #2 November % Final Exam (Student Must Pass) 40 % Attendance at every class meeting is strongly encouraged. There may be course materials discussed in the class meetings that are not covered in the textbooks or PowerPoint slides. Students who miss more than five class meetings may not be eligible to write the final exam.

3 FALL 2013 BUS /032 PAGE 3 Pre-Class Work For this work, the grade will be calculated by taking the best six of the eight assignments. Generally, each week there will be pre-class online work including a few multiple choice questions and a brief written answer question on the readings and work to be done in class. The work must be completed before class begins. Access to the pre-class work assignments will close at 6:30 p.m. on the due date. Late assignments will not be accepted. When completing these assignments, students are reminded to adhere to the University s policy for plagiarism. While students can discuss and work on the online assignments with fellow classmates, please remember these are individual assignments. Students are not permitted to submit answers that have been copied from another s work. For more information on this matter, please consult Section 5.13 of the Undergraduate Calendar. (Section ) Pre-class work is mandatory. Students must complete at least 80% of the individual pre-class work assignments to be eligible to write the final exam. Examinations Each midterm exam will be 75 minutes and held at the beginning at the class. Students will be given a 15-minute break at the end of the midterm exam and then class will resume. Attendance will be taken. The final exam will be 3 hours long. Students must pass the final to pass this class. All exams for this course are closed book. Only non-programmable calculators are allowed for use during any examination. Students are responsible for all material including pre-class work, the textbook and any additional material introduced in class. Students who are unable to attend a term examination must advise the instructor as soon as possible, preferably in advance, and provide documentation regarding the reason for the absence (doctor s note, etc.). If the absence is approved, marks will be reassigned to the final examination. If a student is unable to attend the final examination, he or she may be eligible for a deferred final examination. The instructor is not permitted to grant deferred final examinations. Rather, the University of Regina s policies related to defer final examinations must be followed.

4 FALL 2013 BUS /032 PAGE 4 Tentative Schedule Fall 2013 Tentative Dates September 5 September 12 September 19 September 26 October 3 Topic Introduction to management accounting Cost traceability & cost behaviour Manufacturing cost classifications Job order costing and traditional overhead allocation Activity based costing October 10 Term Exam 1 October 10 October 17 October 24 October 31 November 7 Management accounting for decision making - Variable costing CVP model single product CVP model multiple products CVP model single product CVP model multiple products Incremental analysis Management accounting for planning and control - Master budget preparation Reading s 3 & 5 5 s 1, 2, 3, 5 8 s 6, & Quiz Tentative November 7 Business Dinner November 14 Term Exam 2 November 14 November 21 November 28 Management accounting for planning and control Master budget preparation Flexible budgeting Standard costing and cost variance analysis s 6, 7, & 11 12

5 FALL 2013 BUS /032 PAGE 5 University and Faculty Policies and Procedures The University of Regina Undergraduate Calendar contains important information about the policies and procedures for courses and examinations. See for the official version of the Undergraduate Calendar. In particular, see Section 5 - Attendance, Evaluation, Discipline and Appeals. Policies and procedures regarding final exams are found in Sections 5.6 and 5.7. Students unable to write a term exam as scheduled must advise the instructor. Subject to acceptable documentation being provided (see Section 5.7.5), the weight of a missed term exam will be transferred to other term exams and the final exam. Services For Students With Disabilities If there is any student in this course who, because of a disability, may have a need for accommodations, please come and discuss this with the instructor, as well as contacting the Centre for Student Accessibility at l. See Section of the Undergraduate Calendar for more information. Academic Misconduct Students enrolled in Business courses at the University of Regina are expected to adhere rigorously to principles of intellectual integrity. Plagiarism is a form of intellectual dishonesty in which another person s work is presented as one s own. Plagiarism or cheating on examinations/assignments is a serious offence that may result in a zero grade on an assignment, a failing grade in a course, or expulsion from the University. For more information on this matter, please consult Section 5.13 of the Undergraduate Calendar. [Section ]

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