ACC1110 A01, A02, A03 (3 CH) Introductory Managerial ... each chapter. These questions are designed

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  • ACC1110 A01, A02, A03 (3 CH) Introductory Managerial Accounting

    Winter 2019 A01, Tuesdays and Thursdays 10:00 am– 11:15 am

    A02, Tuesdays and Thursdays 11:30 am– 12:45 pm A03, Tuesdays and Thursdays 2:30 pm– 3:45 pm

    CONTENTS

    CONTENTS ............................................................... 1

    INSTRUCTOR .......................................................... 1

    COURSE DESCRIPTION ....................................... 1

    COURSE OBJECTIVES ........................................... 2

    COURSE MATERIALS ........................................... 2

    ASSESSMENT OF LEARNING ............................ 3

    COURSE CONDUCT ............................................... 5

    MISSED EXAM AND LATE SUBMISSION POLICY ....................................................................... 5

    ATTENDANCE POLICY ........................................ 5

    ELECTRONIC DEVICE POLICY ......................... 5

    OUT-OF-CLASS COMMUNICATION ................ 6

    TENTATIVE CLASS SCHEDULE ....................... 6

    IMPORTANT DATES ......................................... 10

    INTENDED LEARNING OUTCOMES ............ 11

    ACADEMIC INTEGRITY POLICY ................... 12

    STUDENT SERVICES AND SUPPORTS ....... 14

    INSTRUCTOR Name: Noha Ghattas Office: 362 Drake Centre Email: noha.ghattas@umanitoba.ca Office hours: Tuesdays and Thursdays 1:15 pm – 2:20 pm, or by appointment. COURSE DESCRIPTION Role of accounting in creation and application of business information used by decision-makers in the management of enterprise. This first course in managerial accounting introduces students to the use of accounting information for internal management decision-making. The internal user focus is a notable contrast to the emphasis in financial accounting of reporting the results of a company’s operations to external users. The course is designed from the perspective of the general manager, and its primary purpose is to develop the ability to use rather than to prepare accounting information.

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    Specifically, this course should help you to

     Apply basic cost concepts to develop costing systems that will determine the cost of a company’s products or services. Accurate cost data is an essential prerequisite for proper managerial decision-making.

     Apply management accounting concepts and techniques in order to make wise choices between competing alternatives. This requires the ability to extract relevant information from accounting records, reports or statements, and to properly use this information.

     Explain management control systems and utilize these concepts in evaluating the performance of managers, products, or economic units.

    COURSE OBJECTIVES

     The course will also address the following learning goals:

     Ethics: students will be exposed to ethical situations in assigned homework questions and classroom discussions

     Communications: students will be encouraged to participate in classroom discussions and will be evaluated on written communication on examination papers.

     Quantitative methods: students will develop skills in basic quantitative analyses in assignment homework questions and classroom activities

     Critical thinking: students will be expected to determine which decision analyses are required in various situations, the underlying assumptions and limitations of the analyses, and what additional information should be considered.

    COURSE MATERIALS 1) Garrison et al. Managerial Accounting, Eleventh Canadian Edition (11th CE), McGraw Hill Ryerson: Garrison 11th CE print book with Connect ISBN = 9781260193770 or Garrison 11th CE Connect + eBook ISBN = 9781259270000

    Do not throw away the Connect access code card included in the 11th CE that comes with your new textbook. You need it to access the Connect site for assignments, e-book videos, and other resources. If you had purchased a copy of the new 11th edition prior term, the access code came with the text should be valid.

    2) McGraw Hill Connect Section: ACC 1110 A01, A02, A03 Winter 2019, Ghattas Course Name: Garrison 11th Edition with LearnSmart Instructor: Noha Ghattas Connect Site: http://connect.mheducation.com/class/n-ghattas-a01--a02--a03-winter-2019 Registration Help: http://bit.ly/StudentRegistration

    3) ACC 1110 class materials in UM Learn course website are organized by chapter. In UM Learn, each section has a “How to procced” section to guide you through the learning process. Class materials in UM Learn include PowerPoint Presentation files, PPT. Assigned demonstration questions can be accessed through Demo Video links in UM Learn and Tutorial Videos via Connect course site under e-book/video.

    http://bit.ly/StudentRegistration

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    Access the course website via https://universityofmanitoba.desire2learn.com/d2l/login using your UMnetID account. Once you are at your UM Learn page, click on the ACC 1110 title. If you do not yet have an UMNetID account, go to the U of M home page, click on “current students” and go to “Activate UMnetID” in the “Online Services” section. That will take you through the University’s claim-id procedure.

    It is important to set your UM Learn profile to forward mail to the email address you use most often. That way, course announcements will be sent to that email address.

    ASSESSMENT OF LEARNING

    (Based on Central Time, CST) Midterm Examination: Chapters 1 to 5 & 7

    Monday February 25 at 7:00 – 9:00 PM (no classes on Feb.26)

    35.0%

    6 Connect On-Line Assignments: (1.5% each) 9.0% Assignment 1: Ch. 2 By 11:55 PM, Jan 18, 2019 Assignment 2: Ch. 4 By 11:55 PM, Feb 1, 2019 Assignment 3: Ch. 5 By 11:55 PM, Feb 8, 2019 Assignment 4: Ch. 8 By 11:55 PM, Mar 8, 2019 Assignment 5: Ch. 10 By 11:55 PM, Mar 22, 2019

    Assignment 6: Ch. 11 & Appendix By 11:55 PM, Mar 28, 2019 Group Excel Assignments: (3% each) 6.0% Activity Based Costing By 4:00 PM, Feb 22, 2019 in UM Learn Dropbox Budgeting By 4:00 PM, Mar 24, 2019 in UM Learn Dropbox Final Examination: (50%) Cumulative Final Exam - TBA

    50.0%

    Total 100.0%

    Letter Grades When all scores are in after the final exam, letter grades are then determined based on distribution. In the past, the weighted course average has been in C or C+ range. Please note that all final grades are subject to departmental review. ABC and Budget Group Excel Assignments: Both assignments are to be done in groups using Excel functions and templates provided. Save your final team work in the Excel Workbook before submitting in the Dropbox on UM Learn course website. Late, individual, or in-person paper-based submissions will not be accepted. Marks will be lost for not using the Excel functions or format. Near the end of term, a peer evaluation form will be provided for students who wish to fill out. Individual score of each assignment will be adjusted accordingly to compute the end-of-term course grade. Groups will be assigned by the instructor when the registration revision period is over. It is suggested that you make a copy of your answer to check against the answer key. For both assignments, the credit is based on having certain check figures correct.

    https://universityofmanitoba.desire2learn.com/d2l/login

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    Mandatory Connect Assignments for the 11th CE : You will receive full credit of 1.5% on each assignment when you score 100%. When scoring less than 100% on a Connect assignment, weighted credit is calculated according to your actual score on the assignment. For example, if you received 80% on Connect Assignment 1, your weighted credit is 1.5% x 80 = 1.2% of course grade. Be advised that you MUST hit “SUBMIT” to submit the assignment to Connect: it is not submitted automatically. Late assignments are not accepted.

    Examinations: Students are allowed to bring one 8.5-inch by 11-inch sheet, handwritten on both sides, into the midterm and the final examination. Write your name and the last four digits of U of M student ID on the upper right-hand corner of the sheet. It is necessary to submit this sheet with the examination. Cell phones are not permitted. You must bring your student ID card to the exam. A driver licence is not sufficient to prove your student status to write an examination with the University of Manitoba.

    End of chapter self-study questions: The Connect assignments are NOT sufficient preparation for this course. This course outline includes a list of self-study questions that should to be done at the end of each chapter. These questions are designed to allow students to review lecture material and to practice applying knowledge of each subject area. Reviewing the assigned Connect e-book video(s) before attempting the self-study questions will be helpful. Solutions of after-chapter problems are provided in the UM Learn course site. Students may benefit from working on questions with a study partner or in a small group. This will help ensure completeness of your individual responses. Questions will not be handed in for grading. It is each student’s responsibility to check their own responses against solutions in detail and to identify areas where improvement is necessary. Any persistent difficulti