School of Business


	School of Business

Cost & Management Accounting 1 ACCT2160 - Winter 2012

Home Page

Introductory Cost Accounting

Cost & Management Accounting 2

Applied Managerial Accounting

Messages For Students from Richard Farrar

Date	Message
Feb 8/9	Give back quiz and display solution; Take up P35 suppl. Do P-35 FIFO basis; demo Supplementary question, Frito Lay Inc., 2nd department, FIFO method;
Feb 6	Hold quiz, take up an mark, on Process Costing Production report and related JE's and WIP T-account, FIFO method; Introduce Production report for a second or third processing second dept.; Wtd Avg. demo P30, P31; demo P30 FIFO method, P34, Assign P35, 2nd Department;
Feb 1/2	Take up P4-22; Demo P4-25, P4-26 but use FIFO method. Quiz next day on FIFO method Production Report, T-account and related journal entries.

Course Outline for CMA1, ACCT2160

Course Requirements Sheet, ACCT2160

COURSE INFORMATION
Name	Cost and Management Accounting 1
Number	ACCT2160
Program	Business Administration - Accounting
Semester	Winter (4th)
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

Course Details Text: Managerial Accounting, Garrison, Chesley, Carroll, Webb, Cdn 8th Edition

Week		Date		Unit	Chapter	Topic	Assignments	Supplementary Handouts for Download
1	Wk Begin.	9-Jan-12	Session 1	1	Suppl.	Accounting for Labour Cost		Course Outline
			Session 2				Assignment #1	Excel Assignment Summary
							Labour Costs	Unit 1 Learning Outcomes re Labour costs
							Due Friday Jan 27	Note re Labour Costs
2	Wk Begin.	16-Jan-12	Session 1					Excel Assignmt Standards CMA1 Guidlines for Excel Assignmnts
			Session 2					Excel Assignment #1 Note re Macros
3	Wk Begin.	23-Jan-12	Session 1					Marking Key for Excel Assignment #1
			Session 2	2	4	Process Costing	Assgnmt 1 due Feb 3	Unit 2 Learning Objectives
4	Wk Begin.	30Jan-12	Session 1				Assignment #2 Process Costing Due Friday Mar 2	Supplementary Notes - Process Costing
			Session 2					Marking Key for Lab Assigmt 2 Excel Assignment #2
5	Wk Begin.	6-Feb-12	Session 1					Suppl note 2nd Dept, spoilage
			Session 2
	Wk Begin.	13-Feb-12

6		20-Feb-12				STUDY WEEK

7		27-Feb-12	Session 1			ABC		Suppl. Notes re ABC Unit 3 Learning Objectives
			Session 2				Assignmt 2 due Mar 2	Review Sheet for Term Test #1
8		5-Mar-12	Session 1			Term Test #1		Excel Assignment #3
			Session 2					Marking key Assignment #3
9	Wk Begin.	12-Mar-12	Session 1			Standard Costing	Assignment #3	Example of Effect of Costing for Batches
			Session 2				ABC Systems	Unit 4 Learning Objectives
10	Wk Begin.	19-Mar-12	Session 1	4	10			Note re Theoretical basis for Ohd Variances
			Session 2				Due Friday March 30	Suppl. note on JE's for MO
11	Wk Begin.	26-Mar-12	Session 1
			Session 2					Unit 5 Learning Objectives
							Assignmt 3 due Mar 30	Notes on Case Method Case Study - Nonotech Case Study Marking Template Suppl note & problems re Flex Budget Performance Report Supplementary Notes re Chapter 10
12	Wk Begin	2-Apr-12	Session 1 Session 2	5	11	Flexible Budgets	Case Study	Note re effects of choice of denom. level
13	Wk Begin.	9-Apr-12	Session 1					Process Costing in a Standard Costing environment
			Session 2				Due Monday April 18/19 last lab	Rating of case study group members
14	Wk Begin	16-Apr-12	Session 1 Session 2			Review Session		Review Sheet for Term Test #2
15	Wk Begin.	23-Apr-12		Term Test #2

Important Notes re Course Requirements

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” available at: http://www.conestogac.on.ca/registrar/rightsresponse/strights.jsp Read the “Student Code of Conduct” available online at: http://www.conestogac.on.ca/registrar/forms/conductcode.jsp
Academic Dishonesty	Read the “Academic Dishonesty” policy available at: http://www.conestogac.on.ca/about/policies/app/integrity.pdf Note that “Academic Penalties” may be levied as outlined at: http://www.conestogac.on.ca/about/policies/app/violationintegrityproc.pdf
Course Information Provided to Students	See my website home page at www.conestogac.on.ca/~rfarrar See School of Business and Hospitality Handbook under Academic Policies, Student Course Info:http://www.conestogac.on.ca/fulltime/business/handbook/academicpolicies.jsp?SchoolID=1
Assignment, Test and Examination Policies	Read the “School of Business Student Policies” available on line at: http://www.conestogac.on.ca/fulltime/business/handbook/academicpolicies.jsp?SchoolID=1
Missed Evaluations	All tests and examinations must be written on the dates and at the times scheduled.
Evaluation Methods/Grading Schemes	For grading schemes, quizzes, and Term Tests, please refer to the course outline and the Course Schedule on my Website.
Student Guide	For any other general information, please refer to the 2009-2010 Student Guide. http://www.conestogac.on.ca/registrar/studentguide/studentguide0910.pdf
Missed Classes	Attendance is expected at all classes. Students who miss class are responsible for obtaining any handouts or information distributed in class FROM OTHER STUDENTS or from my web site (if available), including information about course content, assignments, tests, examinations, due dates, test dates and/or examination dates.
Classroom Policies	If you have any concerns with the course or with some aspect of the delivery of the course (i.e., me as instructor), please arrange to meet with me either at the end of class or at my desk during a mutually arranged time, or during my office hours.
Course Calendar or Schedule	See the course schedule above on web site
Subject to change	The assignments, dates, etc. are subject to change as announced in class and as reflected on my website.

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

Contents