Conestoga College: Connect Life and Learning    School of Business 
 -
Materials & Operations Management Program
Applied Managerial Accounting  -  #ACCT2460    -    Winter  2012  

 

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Cost & Management Accounting 2

  Cost & Management Accounting 1

Introductory Cost Accounting

Messages For Students from R. Farrar

Date Message
Apr 19  Review 2nd half of course using Review Sheet for Term Test #2
Apr 16 Take up P10-33A;  Introduce a Purchases of merchandise budget, demo E10-27 part a), assign P10-47B part a) only;  In class assignment, P10-45B;
Apr 12 Take income statement for P10-28A;  Introduce collections schedule, payments schedule, Demo 10-25, in class assignment, collections and payments schedules for P10-33,  Cash Budget;  Demo E10-22, E10-26,  Assign P10-33A

Course Outline

Textbook:  Managerial Accounting:   Tools for Business Decision Making  (2nd Cdn Edition, Special Abridged version)  

Course Schedule   

APPLIED MANAGERIAL ACCOUNTING  -  COURSE SCHEDULE  -  WINTER 2012 
Course Week Beginning * Session # Chapter Topic Links
9-Jan-12
Th1
1 Introduction to Managerial Accounting  Learning Outcomes, chp 1
 Chapter 1 Notes
  Th2 2 Managerial Cost Concepts  Course Requirements sheet
Learning Outcomes chp 2
Chapter 2 Notes
Note re High-Low Method
16-Jan-12
Th1
 

2

   
 
Th2
2  
 Changes from Chapter 2
23-Jan-12
Th1
3
Job Order Costing
 Learning Outcomes chp 3
  Th2 3    Supplementary Note on Applying Overhead to a Product
30-Jan-12 Th1 3    Note re Completing T-accounts for individual jobs
 
Th2
3  
 General Template for T-account questions
 Chapter 3 Notes
6-Feb-12
Th1
3
  Supplementary Questions re Chp 3
 
Th2
3
  Problem 3_14
General template for 3_2, 3_10, 3_13, 3_14
13-Feb-12  
6

Cost Volume Profit Analysis

Suppl. Notes re Chp 6
   
6
 
Sample Exam Question from Chapter 6Learning Outcomes, chp 6
Supplementary Problems re breakeven analysi
20-Feb-12    
Reading Week
Supplementary problems re effect on NI and BE pt
 
 
     
27-Feb-12
Th1
 
6

 Cost Volume Profit  Analysis

Notes re BE pt when there are multiple products
Suppl Problems re changes in CVP parameters
 
Th2
6
 
Review Sheet for Term Test #1
5-Mr-12 Th1 6 Review for Term Test
 
 
Th2
 

Term Test #1

 
12-Mar-12 Th1
7
Incremental Analysis (Relevant Costing) Learning Outcomes, chp 7
 
  Th2
7
  Suppl. problems_relevant costs 
19-Mar-12 Th1 7    
 
Th2
7
  Suppl. note re Types of Special Decisions 
26-Mar-12 Th1 10    
 
Th2
10
Budgetary Planning
Learning Outcomes,  chp 10
2-Apr-12 Th1
10
   
  Th2
10
  Review Notes  Chapter 10
9-Apr-12 Th1 10    
  Th2 10    Review Sheet re Term Test #2
16-Apr-12 Th1

 10

   Solutions to budget Problems
Th2

 10

Review Session  
23-Apr-12
              Term Test #2  

Course Requirements

COURSE INFORMATION

Name

 Applied Mangerial Accounting  

Number

 ACCT2460

Program

 Business Administration - Materials and Operations Management

Semester

 Winter 2009   (4th Semester)

Year

 Two

INSTRUCTOR INFORMATION

Name

Richard Farrar

Office

1B43

Telephone

(519)  748-5220 x3352

Email / Website

rfarrar@conestogac.on.ca       www.conestogac.on.ca/~rfarrar

Office Hours

Consult my timetable on my web site at www.conestogac.on.ca/~rfarrar

IMPORTANT NOTES

Student

Rights and  Responsibilities

·         It is the responsibility of the student to read and understand this course requirements sheet.

·         Read the “Student Rights and Responsibilities” section of the Student  Guide (pp 17-18).

·         Read the “Campus and Classroom Policies, Procedures, and Practices” section of the Student  Guide (pp 22-24).

Academic Policies

·         Read the “Academic Integrity Policy" and  "Academic Dispute Resolution and Appeal Policy",  on p 19  the Student Procedures Guide” (pp 21-22).

Assignment, Test and Examination Policies

Refer to School of Business Student Policies on line at www.conestogac.on.ca

Missed Classes

Students who miss class are responsible for obtaining any handouts or information distributed in class, including information about course content, assignments, tests, examinations, due dates, test dates and/or examination dates.

RESOURCES

Required Resources

See course outline

Supplementary Resources

See course outline

EVALUATION CRITERIA

See Course Outline and Course Schedule (

 

Note:  Students need to compare assessment dates across courses and should discuss possible changes with instructors if other course assessments are scheduled for the same day.  This is to be done within the first week of classes.