Conestoga College: Connect Life and Learning   Accounting Program
Introductory Cost Accounting  -  Fall 2011  
 

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  Cost & Mgt. Accounting 2

 Cost & Mgt. Accounting 1

Contents

Messages For Students from R. Farrar

Dec 5/7

Give back quiz on relevant costs;  Complete MC questions on supplementary questions handout;  Discuss review sheet and review budgets

Dec 2

Take up  MC#10, P#15, P12-28;  Work through all multiple choice questions on  supplementary questions handout;   Review all types of Special decisions;   Give quiz on relevant costs (5 types).

Nov 28/30

Take up E12-16, P12-20;  Introduce Keep v. replace a fixed asset, Demo P#9, P#22, In class assignment MC#10;  Introduce sell as is or do something further, Demo P3, P7, In class assignment , P15;  Introduce Sell at split-off or process further, P26, E12-6, E12-12, Assign P12-21;  Introduce Ranking products when there is a constraining factor, Demo , , E12-5, E12-11, E12-13, Assign E12-28.  QUIZ NEXT DAY ON RELEVANT COSTS

Course Outline

Course Requirements Sheet

Course Schedule

INTRODUCTORY COST ACCOUNTING  -  COURSE SCHEDULE  -  FALL  201
Week Beginning
Introcost\Suppl. handouts\Note re applying Overhead to a Product.doc
6-Sep-11 1 1 Introduction to Cost Accounting  Learning Objectives chp. 1
         
      Begin Lyryx assignment for Chp 1  
  2 1   PP slides re Chp 1
12-Sep-11 1 2 Cost Terms and Purposes Learning Objectives Chp. 2
  2 2   Note on Idle time, OT premium, etc.
      Sep 18 is the due date for first Lyrx assignment PP slides re Chp 2
19-Sep-11 1 3 Job Costing Learning objectives chp 3
  2 3   Notes on applying overhead to jobs
Note re COGM and COGS schedules
26-Sep-11 1 3   Note re using plant capacity to calculate MO rate
  2 3   Note re accounting for cost of defective units
3-Oct-11 1 3 Oct 2 is the due date for Lyryx Assignment #2 for Chapter 2  
  2 3    
10-Oct-11 1 7 Cost-Volume-Profit Analysis  Note on Cost Structure & Op Leverage
  2 7 Oct 16 is the due date for Lyryx Assignment #3 for Chapter 3  Notes re BE pt when there are multiple products
17-Oct-11 1 7   Learning objectives chp 7
  2 7    
        Supplementarry Problems re CVP
24-Oct-11 1 7 Oct 30 is the due date for Lyryx Assignment #4 for Chapter 67 Review Sheet for Term Test #1
  2                Term Test #1  
31-Oct-11 1 9 Budgeting Learning  Objectives chp 9
  2 9   Note re Rules for borrowings/repayments
7-Nov-11 1 9   Template for P9-26
    9    
14-Nov-11   9    
  2 9    
21-Nov-11 1 13 Relevant Costing  Learning Objectives chp 12
  2 13   Suppl. notes re relevant costs
28-Nov-11 1 13   Suppl. problems re relevant costs
  2 13 Nov. 30 is the due date for Lyryx Assignment #5 for Chapter 9  
5-Dec-11 1 13    
  2 13 Dec. 11 is the due date for Lyryx Assignment #6 for Chapter  12 Review Sheet re Term Test #2
12-Dec-11 2        Test Week    -     Term Test #2  
 

 

Course Requirements Sheet

COURSE INFORMATION

Name

Introductory Cost Accounting

Number

ACCT1130

Program

Accounting

Level

3

Year

2010-2011

INSTRUCTOR INFORMATION

Name

Richard Farrar

Office

1B43

Telephone

519 748-5220 x3352

Email Address and Policy

rfarrar@conestogac.on.ca        will normally try to respond to queries within 24 hours counting normal work days only.

Office Hours

 

Web site

www.conestogac.on.ca/~rfarrar

IMPORTANT NOTES

Course Information Provided to Students

At the start of the course, student should be informed as to what the course content is, who their professor/instructor is, how the professor/instructor can be contacted, the resources required and how students will be evaluated.  This is outlined in the School of Business and Hospitality Handbook under Academic Course Information:

http://www.conestogac.on.ca/fulltime/business/handbook/academicpolicie.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

Student Guide

Students are responsible to be aware of their student code of conduct, rights, responsibilities, policies, procedures and practices as posted:

 

Please refer to the 2010-2011 Student Guide.

http://www.conestogac.on.ca/registrar/studentguide.jsp

http://www.conestogac.on.ca/registrar/studentguide/studentguide1011.pdf

 

School of Business and Hospitality Handbook:

http://www.conestogac.on.ca/fulltime/business/handbook/academicpolicies.jsp?SchoolID=1

 

Academic Dishonesty

Read the “Academic Integrity Policy” 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

 

Note: Students may not exchange electronic files containing any content related to being assessed.

Resources

Resource the chapter to the outcomes – see table below

 

Missed Classes & Evaluations

All tests and examinations must be written on the dates and at the times scheduled.  If you will be absent from an assessment, you must notify your professor prior to the beginning of the class. In addition you must provide documentation from a health practitioner. The Verification of Absence form is on the website under School of Business/ /handbook/absence policy. Take this form with you to the health practitioner. You are expected to submit this form to your professor on your first day back at the college. Failure to do so will result in a mark of 0 for the assessment. 

 

Classroom Policies

Cell Phones, Pagers, Personal Electronic Devices: Cell phones, pagers, and personal electronic devices must be turned off and removed from the desk during class hours as a courtesy to your fellow students and to faculty. If your cell phone must remain on because of an emergency situation, please advise the professor before the class begins. Any student who disrupts a class or a lab may be asked to leave the room.

Computer Usage During Scheduled Classes Studies and feedback have identified that instant messaging, (MSN, Facebook, etc.), e-chats, checking personal email, surfing, shopping, gaming activities, etc. distract other students and detract from learning. These activities and the personal use of computers are not allowed during class time. Students involved in this behaviour during a teaching session may be required to leave the room.

Course Calendar or Schedule

One-semester course, as indicated on your student portal:

 

Add deadline:    8 days after the first day of the semester

Drop deadline: ¾ of the way through the course  

·         For dates specific to your course see your Student Portal                              

 

Supplemental

 

 Does this course have a supplemental exam?         Yes                  

Subject to change

The class schedule  below  is subject to change.

 

 

 

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.