Conestoga College: Connect Life and Learning          School of Business - Accounting Program

Cost & Management Accounting 2    - ACCT2170 -  Winter 2006

 

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Introductory Cost Accounting

Cost & Management Accounting 1

Contents

Messages For Students from R. Farrar

Date Messages
 Apr  13   PLEASE NOTE MINOR CHANGE IN WORDING OF REQUIREMENT 3. OF CASE STUDY
 Apr 3  2hr   Introduce allocation of common costs;  demo 14-22; assign 14-23;  Introduce allocation of joint costs including terminology;  Sales Value at Splitoff method; physical measures method, demo 15-16 on suppl. handout;  Give take home quiz re Appendix A
 Apr 6   1hr Take up and mark Quiz re App. A;  Introduce Est'd NRV method;  demo 15-18; 15-22;  Assign 15-19;
 Apr 10  2hr Take up 15-19;  Introduce Constant GP NRV method;  demo 15-21;  Introduce accounting for by-products;  demo 15-26;   in class assignment  15-27;   15-28;   Assign as take-home quiz:  15-29
   

Course Outline

Course Schedule  Winter 2006

suppl._handouts\Group Rating.doc

  Date Hrs Unit Chapter Topic Links Lab
Mon 9-Jan-06 2 1 7 Absorption/Variable Costing  Course Requirements Sheet Assign #1
Thurs 12-Jan-06 1 1 7    Learning Outcomes  Unit 1 Chp 7  
Mon 16-Jan-06 2 1 7    Lab Guidelines  
Thurs 19-Jan-06 1 1 7    Excel Standards 
 Spreadsheet Assignment #1
 Note on Creating Macros
 Marking Key, Assignment #1
 Note re use of Denom. Level & Vol. Var.
 Note re Reasons for Income Differences

 Note on Choice of Denom. vol. and vol.var.
 
Mon 23-Jan-06 2 2 13, pp 636-644 Pricing of Products and Services Learning Outcomes, Unit 2, Chp 13   
Thurs 26-Jan-06 1 2 13, pp 636-644   Note re Pricing Methods  
Mon 30-Jan-06 2 2 13, pp 636-644      
Thurs 2-Feb-06 1 3 5 Cost Behaviour Analysis  Learning Outcomes, Unit 7, Chp 5  
Mon 6-Feb-06 2 3 5    Spreadsheet Assignment #2 Due Fri. 
Thurs 9-Feb-06 1 3 5     10-Feb
Mon 13-Feb-06 2 7 Appendix A Accounting for Quality  Learning Outcomes, Unit 3  Appendix A
 Notes re Costs of Quality
Assign #2
Thurs 16-Feb-06 1 7 Appendix A    Marking Key for Assignment #2  
Mon 20-Feb-06 2 7 Appendix A    Review Sheet, Term Test #1  
Thurs 23-Feb-06 1 Term Test #1    
  27-Feb-06 2   Study Week    
  2-Mar-06 1          
Mon 6-Mar-06 2 4 16 Service Department Allocations  Learning Outcomes Unit 4, Chp 6  
Thurs 9-Mar-06 1 4 16    Case Study -  Sun Concepts Inc. SEE MINOR REVISION IN REQUIREMENT 3. Due Fri. Apr 21
Mon 13-Mar-06 2 4 16    Suppl. note re Allocating Common Costs Due Fri.
Thurs 16-Mar-06 1 4 16    Spreadsheet Assignment #3 17-Mar
Mon 20-Mar-06 2 5 Suppl.  Allocation of Joint Products  Learning Outcomes, Unit 5, Suppl. Assign #3
Thurs 23-Mar-06 1 5 Suppl.     Marking Key for Assignment #3  
Mon 27-Mar-06 2 5 Suppl.    Notes - Accounting for Joint Costs  
Thurs 30-Mar-06 1 5 Suppl.    Supplementary problems for Joint Costs  
Mon 3-Apr-06 2 5 Suppl.       
Thurs 6-Apr-06 1 6 12 Segmented Reporting, ROI, and Residual Income  Learning Outcomes, Unit 2, Chp 12 Due Fri.
Mon 10-Apr-06 2 6 12    Typical Case Study Approach and Format 7-Apr
Thurs 13-Apr-06 1 6 12    Note re Hindrances to Proper Cost Assgnmt Case
Mon 17-Apr-06 2 6 12    Suppl. notes re ROI and Residual Income
 Case Study Marking Key
 Case Group Rating Sheet
Study
Thurs 20-Apr-06 1 6 12    Review Sheet, Term Test #2

Due Apr 21

Mon 24-Apr-06 2 TEST WEEK  Term Test #2    
Thurs 27-Apr-06 1          

 

             
             
All lab assignments are due on Friday before 3:30 on the week having the last lab session for that    
assignment.            
Overdue assignments will receive a penalty of 10% per day    
Assigments will not accepted after the assignment has marked for the class.