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YORK UNIVERSITYFACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES
SCHOOL OF ADMINISTRATIVE STUDIESAP/ADMS 2510 3.0: INTRODUCTION TO MANAGEMENT ACCOUNTING
Winter 2014
Section Day Time Section Director Location
M Monday 4-7 pm Lawrence Shum ACW 006
N Wednesday 7-10 pm Roberto Umana CLH H
O Thursday 7-10 pm Bob Murison ACW 006
P Monday 7-10 pm Mary Ma ACW 006
Q Internet Lawrence Shum Internet
R Thursday 11:30-2:30 pm Mary Ma ACW 004
S Tuesday 11:30-2:30 pm Mary Ma HNE 038
T Thursday 4-7 pm Mary Ma HNE 038
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Contact details
Sections P, R, S & T: Prof. Mary Ma: [email protected]
Section O: Prof. Bob Murison: [email protected]
Section N: Prof. Roberto Umana: [email protected]
Section M & Q Prof. Lawrence Shum: [email protected]
Detailed Course OutlineThis first course in management accounting introduces students to the use of management accounting information for decision-making, planning and control in a wide range of organizations. Specifically, students learn the basic techniques of management accounting and, to a lesser extent, learn to apply those techniques through quantitative questions and cases.
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Weekly Class ScheduleDate Chapter(s) Topics
(Excluding Appendices)
Take up in class
Tutorials:Tuesday 7-9;Saturday 10-noon
Take up in tutorial
January: Week 1M: Mon 6th 4-7P: Mon 6th 7-10S: Tue 7th 11:30N: Wed 8th 7-10 O: Thu 9th 7-10T: Thu 9th 4-7R: Thu 9th 11:30Q: Internet: week 1
Chapter 1
Chapter 2
Managerial Accounting & the Business Environment:
Cost Terms, Concepts & Classifications
Exercise 2-9Problem 2-17
Tutorials will be held 10-noon Saturdays and 7-9 pm Tuesdays.
Starting on January 11th & 14th.
Problem 2-20Problem 2-22
January: Week 2M: Mon 13th 4-7P: Mon 13th 7-10S: Tue 14th 11:30N: Wed 15th 7-10 O: Thu 16th 7-10T: Thu 16th 4-7R: Thu 16th 11:30Q: Internet: week 2
Chapter 3 Systems Design: Job Order Costing
Exercise 3-15Problem 3-20
January 18th , 21st Problem 3-17Problem 3-29
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January: Week 3M: Mon 20th 4-7P: Mon 20th 7-10S: Tue 21st 11:30N: Wed 2nd 7-10 O: Thu 23rd 7-10T: Thu 23rd 4-7R: Thu 23rd 11:30Q: Internet: week 3
Chapter 4 Systems Design: Process Costing
Exercise 4-4Problem 4-10
January 25th & 28th
Exercise 4-1Problem 4-11
January: Week 4M: Mon 27th 4-7P: Mon 27th 7-10S: Tue 28th 11:30N: Wed 29th 7-10 O: Thu 30th 7-10T: Thu 30th 4-7R: Thu 30th 11:30Q: Internet: week 4
Chapter 5 Activity-Based Costing: a Tool to Aid Decision Makers
Exercise 5-14Problem 5-18
February 1st, 4th Exercise 5-15Problem 5-17
February: Week 5M: Mon 3rd 4-7P: Mon 3rd 7-10S: Tue 4th 11:30N: Wed 5th 7-10 O: Thu 6th 7-10T: Thu 6th 4-7R: Thu 6th 11:30Q: Internet: week 5
Chapter 6
Chapter 7
Cost Behaviour: Analysis & Use
Cost-Volume-Profit Relationships
Exercise 6-6
Problem 7-18
February 8th, 11th Problem 6-14Case 6-19
Problem 7-19
Sunday February 9 th Mid-term #1Common:
Chapters 1-5(no appendices)
11.00 am – 1.00 p.m.
4 problems Location TBANo multiple choice
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February: Week 6M: Mon 10th 4-7P: Mon 10th 7-10S: Tue 11th 11:30N: Wed 12th 7-10 O: Thu 13th 7-10T: Thu 13th 4-7R: Thu 13th 11:30Q: Internet: week 6
Chapter 8 Variable Costing: a Tool for Management
Case Study Analysis Theory
Exercise 8-9Problem 8-15Case 8-22
February 22nd, 25th.
No tutorials on February 15th or 18th
Problem 8-14Problem 8-16
Reading Week Feb 15th -21st No ClassesFebruary: Week 7M: Mon 24th 4-7P: Mon 24th 7-10S: Tue 25th 11:30N: Wed 26th 7-10 O: Thu 27th 7-10T: Thu 27th 4-7R: Thu 27th 11:30Q: Internet: week 7
Chapter 9 Budgeting Problem 9-18 March 1st, 4th. Exercises 9-6, 9-8Problem 9-12
March: Week 8M: Mon 3rd 4-7P: Mon 3rd 7-10S: Tue 4th 11:30N: Wed 5th 7-10 O: Thu 6th 7-10T: Thu 6th 4-7R: Thu 6th 11:30Q: Internet: week 8
Chapter 10 Standard Costs & Overhead Analysis
Exercises 10-9, 10-11, 10-13
March 8th , 11th Exercise 10-2Problems 10-18, 10-23
Friday March 7th Last Date to drop course without receiving a Grade
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March: Week 9M: Mon 10th 4-7P: Mon 10th 7-10S: Tue 11th 11:30N: Wed 12th 7-10 O: Thu 13th 7-10T: Thu 13th 4-7R: Thu 13th 11:30Q: Internet: week 9
Chapter 11 Reporting for Control Exercise 11-12, 11-10 Problem 11-21
March 15th , 18th Exercises 11-2, 11-5Problem 11-23
Sunday March 16 th Mid-term #2Common:
Chapters 6-10(no appendices)
11.00 am – 1.00 p.m.
4 problems Location TBANo multiple choice
March: Week 10M: Mon 17th 4-7P: Mon 17th 7-10S: Tue 18th 11:30N: Wed 19th 7-10 O: Thu 20th 7-10T: Thu 20th 4-7R: Thu 20th 11:30Q: Internet: week 10
Chapter 12 Relevant Costs for Decision Making
Exercise 12-8, 12-11, 12-12
Case: Bidco Foods Inc.
March 22nd , 25th Exercise 12-16Problem 12-19
March: Week 11M: Mon 24th 4-7P: Mon 24th 7-10S: Tue 25th 11:30N: Wed 26th 7-10 O: Thu 27th 7-10T: Thu 27th 4-7R: Thu 27th 11:30Q: Internet: week 11
Chapter 13 Capital Budgeting Decisions
Exercises 13-3, 13-4, 13-5Problem 13-28
Case 13-30:Ethics & The Manager
March 29th, April 1st
Exercise 13-11Problem 13-21
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March/April: Week 12M: Mon 31st 4-7P: Mon 31st 7-10S: Tue 1st 11:30N: Wed 2nd 7-10 O: Thu 3rd 7-10T: Thu 3rd 4-7R: Thu 3rd 11:30Q: Internet: week 12
Case Study AnalysisAnd Review of course material
Justa Co
York University
No tutorials after April 1st
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Mark Allocation, etcThere are two common mid-term exams: one on Sunday 9th February (Chapters 1-5) from 11.00 a.m. to 1 p.m. and one on Sunday March 16th (chapters 6-10) from 11.00 a.m. to 1.00 p.m. Both mid-term exams will consist of problems (no multiple choice, no case studies). Each will count 30% towards the final grade; if you miss a mid-term exam, no make-up is available. Instead, the weight of one missed exam will be automatically transferred to the final examination weighting. No documentation is needed: the transfer is authorized automatically. With an attempt at an exam, the weight of that exam will no longer be eligible for transfer to the final examination weighting. There will be a common final exam of three hours in duration, sometime within the period April 8 th to 24th, 2014. It will contribute 40% towards the overall grade. The final examination will be comprehensive, covering all course materials (Chapters 1-13, but excluding all appendices. The final exam will include problems and a short case study, but no multiple choice questions. FINAL EXAMINATIONDATE: Between April 8th and 24th.LOCATION: TBA (see Announcements section of this site).Students will not be allowed to write a final examination worth more than 70% of the final grade.For those who miss the final exam due to illness or other good cause, there will be a deferred final examination during the period from Friday, May 23rd to Sunday, May 25th , 2014.The cases, to be analyzed in weeks 10 and 12, will be posted to the course website.
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TextbookManagerial Accounting:Garrison, Chesley, Carroll, Webb and Libby (aka Garrison, Noreen, Brewer, Chesley, Carroll, Webb, and Libby)9th Canadian Edition, McGraw-Hill, 2012 Students are advised to utilize the online learning centre at www.mcgrawhill.ca/olc/garrisonAllocation of Marks:Mid-term #1 30%
Midterm #2 30%
Final Examination 40%
Total 100%
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Important to notePre-requisites, which must have been successfully completed prior to taking this course, are:
MATH: 12U or equivalentADMS 2500 3.0ECON 1000 3.0
RELEVANT UNIVERSITY REGULATIONSDeferred Exams: Deferred standing may be granted to students who are unable to write their final examination at the scheduled time or to submit their outstanding course work on the last day of classes. In order to apply for deferred standing, students must register at http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. Followed byhanding in a completed DSA form and supporting documentation directly to the main office of the School of Administrative Studies (282 Atkinson) and add your ticket number to the DSA form. The DSA and supporting documentation must be submitted no later than five (5) business days from the date of the exam. These requests will be considered on their merit and decisions will be made available by logging into the following link http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. No individualized communication will be sent by the School to the students (no letter or e-mails).
Students with approved DSA will be able to write their deferred examination during the School's deferred examination period. No further extensions of deferred exams shall be granted. The format and covered content of the deferred examination may be different from that of the originally scheduled examination. The deferred exam may be closed book, cumulative and comprehensive and may include all subjects/topics of the textbook whether they have been covered in class or not. Any request for deferred standing on medical grounds must include an Attending Physician's Statement form; a “Doctor’s Note” will not be accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf Attending Physician's Statement form: http://www.yorku.ca/laps/council/students/documents/APS.pdf Academic Honesty: The Faculty of Liberal Arts and Professional Studies considers breaches of the Senate Policy on Academic Honesty to be serious matters. To quote the Senate Policy on Academic Honesty. The Policy on Academic Honesty is an affirmation and clarification for members of the University of the general obligation to maintain the highest
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standards of academic honesty. As a clear sense of academic honesty and responsibility is fundamental to good scholarship, the policy recognizes the general responsibility of all faculty members to foster acceptable standards of academic conduct and of the student to be mindful of and abide by such standards. Suspected breaches of academic honesty will be investigated and charges shall be laid if reasonable and probable grounds exist.Students should review the York Academic Honesty policy for themselves at:http://www.yorku.ca/secretariat/policies/document.php?document=69Students might also wish to review the interactive on-line Tutorial for students on academic integrity, at: http://www.yorku.ca/tutorial/academic_integrity/ Grading Scheme and Feedback Policy: The grading scheme (i.e. kinds and weights of assignments, essays, exams, etc.) shall be announced, and be available in writing, within the first two weeks of class, and, under normal circumstances, graded feedback worth at least 15% of the final grade for Fall, Winter or Summer Term, and 30% for ‘full year’ courses offered in the Fall/Winter Term be received by students in all courses prior to the final withdrawal date from a course. Note: Under unusual and/or unforeseeable circumstances which disrupt the academic norm, instructors are expected to provide grading schemes and academic feedback in the spirit of these regulations, as soon as possible. For more information on the Grading Scheme and Feedback Policy, please visit: http://www.yorku.ca/secretariat/policies/document.php?document=86 In-Class Tests and Exams - the 20% Rule: For all Undergraduate courses, except those which regularly meet on Friday evening or on a weekend, tests or exams worth more than 20% will not be held in the two weeks prior to the beginning of the official examination period. For further information on the 20% Rule, please visit: http://www.yorku.ca/secretariat/policies/document.php?document=141 For further information on examination scheduling and other important dates, please refer to: http://www.registrar.yorku.ca/enrol/dates/index.htm Reappraisals: Students may, with sufficient academic grounds, request that a final grade in a course be reappraised (which may mean the review of specific pieces of tangible work). Non-academic grounds are not relevant for grade reappraisals; in such cases, students are advised to petition to their home Faculty. Students are normally expected to first
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contact the course director to discuss the grade received and to request that their tangible work be reviewed. Tangible work may include written, graphic, digitized, modeled, video recording or audio recording formats, but not oral work. Students need to be aware that a request for a grade reappraisal may result in the original grade being raised, lowered or confirmed. For reappraisal procedures and information, please visit the Office of the Registrar site at: http://www.registrar.yorku.ca/grades/reappraisal/index.htm Accommodation Procedures: LA&PS students who have experienced a misfortune or who are too ill to attend the final examination in an ADMS course should not attempt to do so; they must pursue deferred standing. Other students should contact their home Faculty for information. For further information, please visit: http://www.registrar.yorku.ca/exams/deferred/index.htm Religious Accommodation: York University is committed to respecting the religious beliefs and practices of all members of the community, and making accommodations for observances of special significance to adherents. For more information on religious accommodation, please visit:https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm.woa/wa/regobs Academic Accommodation for Students with DisabilitiesThe nature and extent of accommodations shall be consistent with and supportive of the integrity of the curriculum and of the academic standards of programs or courses. Provided that students have given sufficient notice about their accommodation needs, instructors shall take reasonable steps to accommodate these needs in a manner consistent with the guidelines established hereunder. For more information please visit the Disabilities Services website at http://www.yorku.ca/cds/
York’s disabilities offices and the Registrar’s Office work in partnership to support alternate exam and test accommodation services for students with disabilities at the Keele campus. For more information on alternate exams and tests please visit http://www.yorku.ca/altexams/ Please alert the Course Director as soon as possible should you require special accommodations.
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