Accounting and Financial Management Services
管理会计网课代修 This course is concerned with the analysis of and accounting for costs, inventory valuation, managerial planning, and control.
Commerce 2AB3 – Managerial Accounting I Course Outline – Fall 2021
Prerequisite: Commerce 1AA3 – Introduction to Financial Accounting Instructor: Dr. Mohamed Shehata
Email:
Live Lectures: LEC C01 (Tuesday, 9:30 am – 12:20 pm)
LEC C02 (Tuesday, 2:30 pm – 5:20 pm) LEC C03 (Wednesday, 8:30 am – 11:20 am) LEC C04 (Wednesday, 2:30 pm – 5:20 pm)
Virtual Classroom: This class will be conducted in a virtual-classroom environment leveraging synchronous and asynchronous technologies and resources. We will be using ZOOM as the default delivery platform.
Course Format: Three-hour virtual lecture plus one-hour (prerecorded) tutorial per week
Office Hours: 20 minutes followed immediately the end of each virtual lecture; or by appointment.
Summary Information: This video provides an overview of course requirements: https://www.macvideo.ca/media/Commerce%202AB3%20Fall%202021%20Introduction%20Video%20 MUST%20WATCH/1_t5cd9sjo
Required Textbook 管理会计网课代修
Weygandt, Kimmel, Kieso, and Aly, “Managerial Accounting: Tools for Business Decision-Making”, 6th Canadian Edition, 2021, Wiley.
Two options are available in the bookstore:
Option 1: Loose leaf + WileyPLUS (includes online E-Text); ISBN 9781119731818; $99.00. Option 2: E-Text + WileyPLUS; ISBN 9781119731801; $70.95.
The bookstore link to the textbook is below (please copy and paste the following URL):
https://campusstore.mcmaster.ca/cgi- mcm/ws/txsub.pl?wsTERMG1=214&wsTERMDESC1=Fall+2021&wsDEPTG1=COMMERCE&wsDE
PTDESC1=COMMERCE&wsCOURSEG1=2AB3&wsSECTIONG1=DAY+C01&crit_cnt=1
Teaching Support Team
COURSE DESCRIPTION:
The course is an introduction to management accounting. The role of management accounting is to provide firm management at all levels with the financial and non-financial information necessary to manage the firm effectively and efficiently. 管理会计网课代修
The concepts of management accounting are used in both manufacturing and service firms, and are increasingly applied to government and not-for-profit organizations.This course is concerned with the analysis of and accounting for costs, inventory valuation, managerial planning, and control. The nature and behaviour of costs as well as the usefulness and limitations of accounting data for these purposes will be studied. Managerial accounting, while providing some data for financial statements prepared for external users, has as its primary purpose the development and presentation of information useful to management both for planning and for the control of costs.
COURSE OBJECTIVE & CONTENT 管理会计网课代修
The overall objective of this course is to develop the students’ analytical abilities to deal with problems relating to managerial planning, controlling, and decision-making within the firm. To achieve this objective, the course materials are divided into the following five major topics:
| Topic | Chapter | HW Due
Date* |
Exams
Breakdown** |
||
| I. Overview of Managerial Accounting | 1 |
HW 1 Sept. 27th
HW 2 Oct. 18th |
5% | ||
| II. Foundation of Managerial Accounting:
· The Basics of Cost Concepts · Inventory Valuation Methods (Absorption vs Variable) |
2 8 |
25% 10% |
|||
| III. Using Accounting Information in Decision Making:
· Cost Volume Profit (CVP) Analysis · Incremental Analysis for Decision Making |
6 7 |
30% 30% |
|||
Midterm Examination 100% 管理会计网课代修 |
|||||
| IV. Designing and Implementing Cost Systems:
· Job Order Costing System · Activity-Based-Costing (ABC) System · Process Costing System |
3 5 4 |
HW 3 Nov. 15th
HW 4 Dec. 6th |
20% 20% 20% |
||
| V. Budgetary Control & Performance Evaluation:
· Budgetary Planning, Control & Performance Evaluation |
10, 11 & 12 |
40% |
|||
| Final Examination 100% | |||||
*Each HW assignment is worth 5%. The system will open for each of the HW assignments at least two weeks before the due date. The marks and solutions for the assignments will be released on the next day of the deadline of each assignment.
** breakdown of the Midterm & Final Examinations is approximate and subject to changes.
GRADING:
Grading will be established based on the following components:
Participation Bonus Marks
(a) Homework Assignments:
The homework assignments are hosted by the WileyPLUS platform. WileyPLUS is accessible through Avenue, but you will require a registration code (available for purchase through the bookstore with either of the two options listed above). It is highly recommended to set up your WileyPLUS access well in advance of attempting your first assignment in case of any technical issues.
Homework Assignments will be released at least two weeks prior to the due date which are posted in the table above. Students will have unlimited time to complete the Assignments and they must be submitted by the due date. The Homework Assignments must be completed only by the student individually.Receiving direct answers on the assignment questions from any person or other source constitutes a breach of McMaster Academic Integrity Policy. Homework Assignment problems also offer helpful links that direct students to the appropriate e-text material to help guide the students. Suggested End of Chapter Practice Problems and solutions are also available through WileyPLUS. 管理会计网课代修
If an MSAF is applied to a Homework Assignment, then the 5% weight of that Assignment will be moved to the Final Exam.
(b) Midterm and Final Exams:
- The exams will be in the form of T/F, MC, andFill-in-the-Blank.
- The final exam is NOT cumulative. It will cover only the new materials since the midterm.
- There will be no makeup for missing the midterm exam. If a student file a successful MSAF through her Faculty Office for missing the midterm, the final exam for this student will be comprehensive and the weight assigned to the midterm (35%) will be added final exam.
- The exams will be closed book and closed notes. However, you can have a one-page, double-side formula sheet (cheat sheet) which must be uploaded to Avenue immediately after the exam.
- Respondus-Lockdown online Proctoring Platform will be used for invigilating the exams.
(c) Participation Bonus Marks:
- During the virtual live lecture, synchronous participation will be conducted on the Top Hat platform. In the first week of January prior to your first class, you will receive an email with a link to register for your respective Top Hat section. There will be no cost to the student for registering in Top Hat. Further instructions will be posted in Avenue.
- You can earn up to 5% Bonus Marks from your participation during the live lecture. Yourtotal earned bonus marks during the term will be added to your overall final course grade. 管理会计网课代修
- During each class, you will be asked to answer simple questions on materials covered during the lecture in the form of T/F, MC, or fill-in-the-blank. Each question is worth 1 point of which you will receive half a point for attempting the question and half a point for correctness.
- Bonus participation marks can only be earned for participation in the section in which a student is registered. If a student attends a different section in which the student is not registered, there willbe no participation marks awarded for that session and the student will not be able to view the Top Hat questions.
- Since this component is a bonus mark only, MSAF’s will not be accepted for missed classesand there is no makeup opportunity for missed classes.
Tutorials
This is not a marked component. Students in the past have found these to be useful for their examination performance. Tutorials are an extension of the classroom lectures. The content covered in the lectures is applied through practice problems covered in the tutorials. The tutorials are Asynchronous, hence there are no live tutorials. Tutorial questions will be posted in-advance for students to attempt. Recorded solutions will be posted in Avenue by the teaching assistants. For any follow-up help, students may contact their assigned TA for direct one-on-one assistance. Students will find the tutorials to be very helpful for midterm and final exam preparations.
COMMUNICATION AND FEEDBACK 管理会计网课代修
Students who wish to correspond with instructors or TAs directly via email must send messages that originate from their official McMaster University email account. This protects the confidentiality and sensitivity of information as well as confirms the identity of the student. Emails regarding course issues should NOT be sent to the Area Administrative Assistants. All students must receive feedback regarding their progress prior to the final date by which a student may cancel the course without failure by default.
For Level 1 and Level 2 courses, this feedback must equal a minimum of 20% of the final grade. For Level 3 courses and above, this feedback must equal a minimum of 10% of the final grade.
Instructors may solicit feedback via an informal course review with students by Week #4 to allow time for modifications in curriculum delivery.
REQUESTING RELIEF FOR MISSED ACADEMIC WORK
In the event of an absence for medical or other reasons, students should review and follow the Academic Regulation in the Undergraduate Calendar “Requests for Relief for Missed Academic Term Work” and the link below;
http://ug.degroote.mcmaster.ca/forms-and-resources/missed-course-work-policy/
ACADEMIC INTEGRITY 管理会计网课代修
You are expected to exhibit honesty and use ethical behaviour in all aspects of the learning process. Academic credentials you earn are rooted in principles of honesty and academic integrity. It is your responsibility to understand what constitutes academic dishonesty.
Academic dishonesty is to knowingly act or fail to act in a way that results or could result in unearned academic credit or advantage. This behaviour can result in serious consequences, e.g. the grade of zero on an assignment, loss of credit with a notation on the transcript (notation reads: “Grade of F assigned for academic dishonesty”), and/or suspension or expulsion from the university. 管理会计网课代修
For information on the various types of academic dishonesty please refer to the Academic Integrity Policy, located at https://secretariat.mcmaster.ca/university-policies-procedures- guidelines/
The following illustrates only three forms of academic dishonesty:
- plagiarism,g. the submission of work that is not one’s own or for which other credit has been obtained.
- improper collaboration in group work.
- copying or using unauthorized aids in tests and examinations.
AUTHENTICITY/PLAGIARISM DETECTION
Some courses may use a web-based service (Turnitin.com) to reveal authenticity and ownership of student submitted work. For courses using such software, students will be expected to submit their work electronically either directly to Turnitin.com or via an online learning platform (e.g. A2L, etc.) using plagiarism detection (a service supported by Turnitin.com) so it can be checked for academic dishonesty.
Students who do not wish their work to be submitted through the plagiarism detection software must inform the Instructor before the assignment is due. No penalty will be assigned to a student who does not submit work to the plagiarism detection software. 管理会计网课代修
All submitted work is subject to normal verification that standards of academic integrity have been upheld (e.g., on-line search, other software, etc.). For more details about McMaster’s use of Turnitin.com please go to www.mcmaster.ca/academicintegrity.
COURSES WITH AN ON-LINE ELEMENT
Some courses may use on-line elements (e.g. e-mail, Avenue to Learn (A2L), LearnLink, web pages, capa, Moodle, ThinkingCap, etc.). Students should be aware that, when they access the electronic components of a course using these elements, private information such as first and last names, user names for the McMaster e-mail accounts, and program affiliation may become apparent to all other students in the same course.
The available information is dependent on the technology used. Continuation in a course that uses on-line elements will be deemed consent to this disclosure. If you have any questions or concerns about such disclosure please discuss this with the course instructor.
ONLINE PROCTORING 管理会计网课代修
Some courses may use online proctoring software for tests and exams. This software may require students to turn on their video camera, present identification, monitor and record their computer activities, and/or lock/restrict their browser or other applications/software during tests or exams. This software may be required to be installed before the test/exam begins.
CONDUCT EXPECTATIONS
As a McMaster student, you have the right to experience, and the responsibility to demonstrate, respectful and dignified interactions within all of our living, learning and working communities. These expectations are described in the Code of Student Rights & Responsibilities (the “Code”). All students share the responsibility of maintaining a positive environment for the academic and personal growth of all McMaster community members, whether in person or online.
It is essential that students be mindful of their interactions online, as the Code remains in effect in virtual learning environments. The Code applies to any interactions that adversely affect, disrupt, or interfere with reasonable participation in University activities. Student disruptions or behaviours that interfere with university functions on online platforms (e.g. use of Avenue 2 Learn, WebEx or Zoom for delivery), will be taken very seriously and will be investigated. Outcomes may include restriction or removal of the involved students’ access to these platforms.
ACADEMIC ACCOMMODATION OF STUDENTS WITH DISABILITIES 管理会计网课代修
Students with disabilities who require academic accommodation must contact Student Accessibility Services (SAS) at 905-525-9140 ext. 28652 or [email protected] to make arrangements with a Program Coordinator. For further information, consult McMaster University’s Academic Accommodation of Students with Disabilities policy.
ACADEMIC ACCOMMODATION FOR RELIGIOUS, INDIGENOUS OR SPIRITUAL OBSERVANCES (RISO)
Students requiring academic accommodation based on religious, indigenous or spiritual observances should follow the procedures set out in the RISO policy. Students should submit their request to their Faculty Office normally within 10 working days of the beginning of term in which they anticipate a need for accommodation or to the Registrar’s Office prior to their examinations. Students should also contact their instructors as soon as possible to make alternative arrangements for classes, assignments, and tests.
COPYRIGHT AND RECORDING
Students are advised that lectures, demonstrations, performances, and any other course material provided by an instructor include copyright protected works. The Copyright Act and copyright law protect every original literary, dramatic, musical and artistic work, including lectures by University instructors.
The recording of lectures, tutorials, or other methods of instruction may occur during a course. Recording may be done by either the instructor for the purpose of authorized distribution, or by a student for the purpose of personal study. Students should be aware that their voice and/or image may be recorded by others during the class. Please speak with the instructor if this is a concern for you.
EXTREME CIRCUMSTANCES 管理会计网课代修
The University reserves the right to change the dates and deadlines for any or all courses in extreme circumstances (e.g., severe weather, labour disruptions, etc.). Changes will be communicated through regular McMaster communication channels, such as McMaster Daily News, A2L and/or McMaster email.
ACKNOWLEDGEMENT OF COURSE POLICIES
Your enrolment in Commerce 2AB3 will be considered to be an implicit acknowledgement of the course policies outlined above, or of any other that may be announced during lecture and/or on A2L. It is your responsibility to read this course outline, to familiarize yourself with the course policies and to act accordingly.
Lack of awareness of the course policies cannot be invoked at any point during this course for failure to meet them. It is your responsibility to ask for clarification on any policies that you do not understand.
COURSE SCHEDULE
| Week # | Week of… | Chapters | Topics |
|
Week 1 |
September7th | Chapter 1
Chapter 2 |
– Overview of Managerial Accounting (Lecture Notes)
– Cost Concepts for Product Costing: (Part I) |
|
Week 2 |
September 13th | Chapter 2
Chapter 2 |
– Cost Concepts for Cost Behavior: (Part II)
– Cost Estimation: (Part III) Omit Appendix 2A) |
| Week 3 | September 20th | Chapter 8
Chapter 6 |
– Inventory Costing Methods (Omit Appendixes 8A&8B)
– Cost Volume Profit Analysis (Part I) |
|
Week 4 |
September 27th |
Chapter 6 |
– Cost Volume Profit Analysis (Part II)
– Cost Volume Profit Analysis (Part III) |
|
Week 5 |
October 4th |
Chapter 7 |
– Incremental Analysis for Decision Making (Part I)
– Incremental Analysis for Decision Making (Part II) |
| Week 6 | October 11th | Mid-term Recess 管理会计网课代修 | |
|
Week 7 |
October 18th | Chapter 3 | – Job Order Costing System |
Midterm Examination Saturday, October 23rd : 9:00 am – 11:30 am(Scope: Chapters 1, 2, 6, 7, and 8) |
|||
|
Week 8 |
October 25th |
Chapter 5 | – Activity Based Costing System |
|
Week 9 |
November 1st |
Chapter 4 |
– Process Costing System (Part I)
– Process Costing System (Part II) |
| Week 10 | November 8th |
Chapters 10, 11, 12 |
– Budgetary Control & Variance Analysis (Part I) |
| Week 11 | November 15th | – Budgetary Control & Variance Analysis (Part II) | |
| Week 12 | November 22nd | – Budgetary Control & Variance Analysis (Part III) | |
| Week 13 | November 29th | – Budgetary Control & Variance Analysis (Continued) | |
| Week 14 | December 6th | – Catch-up and Review, if needed 管理会计网课代修 | |
| Final Exam (as per Registrar’s schedule)
(Scope: Chapters 3, 5, 4, 10, 11, and 12) |
|||
Suggested End of Chapters Exercises & Practice Problems*
| Chapter | Suggested Exercises & Practice Problems |
| 2 | 1, 2, 4, 8, 12, 13, 16, 23, 32, 33a, 55. |
| 8 | 1, 4, 5, 8, 10, 11, 23, 28. |
| 6 | 1, 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, 15, 17, 18, 22, 27 |
| 7 | 2, 3, 4, 5, 6, 8, 9, 10, 11, 12, 14, 15, 16, 19, 20 |
| 3 | 18, 19, 20, 21, 26, 29, 34, 46. |
| 5 | 7, 12, 14, 16, 17, 18, 20. 管理会计网课代修 |
| 4 | 14, 15, 16, 19, 24 |
| 10 | BE10-1, 2, 3, 8, 9, E10-17, 21, 22, 23, 26, 31, P10-33A, 42A, 44A, 45B |
| 12 | 4, 5, 6, 7, 8, 10, 11, 23, 28, 29, 33, 34, 36, 37, 38, 39, 40. |
*Solutions to the suggested exercise and problems are available on Avenue.
Important Course Dates
Homework Assignment #1 Due Monday, September 27th @11:59 pm; (Scope: Chapters 1, 2 and 8) Homework Assignment #2 Due Monday, October 18th @11:59 pm; (Scope: Chapter 6 and 7)
Midterm Exam Saturday, October 23rd, 2021; 9:00 am to 11:30 am
(Scope: Chapters 1, 2, 8, 6, and 7)
Homework Assignment #3 Due Monday, November 15th @11:59 pm; (Scope: Chapters 3, 4 and 5) Homework Assignment #4 Due Monday, December 6th @11:59 pm; (Scope: Chapters 10, 11 & 12)
Final Exam As per Registrar’s Calendar
(Scope: Chapters 3, 5, 4, 10, 11, and 12)
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