YORK UNIVERSITY FACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES SCHOOL OF ADMINISTRATIVE STUDIES AP/ADMS 2510 3.

0: INTRODUCTION TO MANAGEMENT ACCOUNTING Summer 2012 Section A B C Day Tuesday Tuesday Thursday Time 4-7pm 7-10pm 4-7pm Section Director John Parkinson John Parkinson Alison Beavis Location ACW 004 TEL 0001 ACW 004

Contact details Prof. Nelson Waweru (Area co-ordinator) Room: 255 Atkinson Tel.: 416-736-2100, Ext. 30326 Email: waweru@yorku.ca Prof. John Parkinson : Email : johnmp@yorku.ca Prof. Alison Beavis : Email : abeavis@sympatico.ca

Detailed Course Outline

This 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. Week Dates 1 2 3 4 5 6 May 8, 10 May 15, 17 May 22, 24 May 29, 31 June 5, 7 June 12, 14 Sunday: June 17 7 8 9 10 11 June 19, 21 June 26, 28 July 3, 5 July 10th July 10, 12 July 17, 19 Sunday July 22 12 13 July 24, 26 July 31, Aug 2 Textbook Chapters Chapter 1: Managerial Accounting & the Business Environment Chapter 2: Cost Terms, Concepts & Classifications Chapter 3: Systems Design: Job Order Costing Chapter 4: Systems Design: Process Costing Chapter 5: Activity-Based Costing: A Tool to Aid Decision Making Chapter 6: Cost Behaviour: Analysis and Use Chapter 7: Cost-Volume-Profit Relationships Chapter 8: Variable Costing: A Tool for Management Case Study Analysis Theory Mid-term exam #1: Chapters 1, 2, 3, 4, 5, 6 & 7 Sunday 10 am - noon. Location TBA in Announcements section of this website (Location: CLH D,E,F,G) Chapter 9: Budgeting Chapter 10: Standard Costs & Overhead Analysis Chapter 11: Reporting for Control Last Week to drop courses without academic Penalty Chapter 12: Relevant Costs for Decision Making Chapter 13: Capital Budgeting Decisions Mid-term exam #2: Chapters 8, 9, 10, 11, 12 Sunday 10 am - noon. Location TBA in Announcements section of this website (Location: CLH D,E,F,G) Case study analysis Review

There are two common mid-term examinations; each will count for 30% towards the overall grade: Mid-Term #1 will take place on Sunday June 17th 10.00 am - noon: location: CLH D,E,F,G and will cover chapters 1 through 7. Mid-Term #2 will take place on Sunday July 22nd 10.00 am - noon: location: CLH D,E,F,G and will cover chapters 8 through 12. There will be a common final exam of three hours in duration, sometime within the period 7th to 17th of August. The final examination will be comprehensive, covering all course materials (Chapters 1-13). The final exam will include problems and a short case study.

FINAL EXAMINATION
DATE: Between 7th and 17th August LOCATION: TBA (see Announcements section of this site). For those who missed the final exam due to illness or other good cause there will be a deferred final examination during the period Friday Sept 28th to Sunday September 30th 2012. The cases, to be analyzed in weeks 10, 11 and 12, will be posted to the course websites.

Textbook
Managerial Accounting: Garrison, Chesley, Carroll & Webb (aka Garrison, Noreen, Brewer, Chesley, Carroll & Webb) 8th Canadian Edition, McGraw-Hill, 2009 Students are advised to utilize the online learning centre at www.mcgrawhill.ca/olc/garrison

(Note please that the 9th edition of this textbook (2012) is available in some bookstores: we will be migrating to the 9th edition for this course with effect from fall 2012, but for summer 2012 we will continue to use the 8th edition)

Tutorials: There will be a weekly tutorial in Saturday morning 10am - 12pm. The TA will go through worked examples of textbook problems and assist students in areas where they have concerns. Location: TEL 0006 The following problems will be worked through (a) in class and (b) in the tutorials: Week Take up in class Exercise 2-9 1 Problem 2-17 Exercise 3-16 2 Problem 3-21 Exercise 4-4 3 Problem 4-19 Exercise 5-18 4 Problem 5-25 Exercise 6-7 5 Problem 7-18 Mid-term exam #1: Chapters 1, 2, 3, 4, 5, 6 & 7 Sunday 10 am - noon Exercise 8-9 6 Problem 8-19 Problem 9-17 7 8 9 10 Exercises 10-10, 10-13 Problem 10-27 Exercise 11-14 Problem 11-21, 11-28 Exercise 12-15 Problem 12-26 Case 12-33: Relevant Costs; Pricing. Mid-term exam #2: Chapters 8, 9, 10, 11 & 12 Sunday 10 am - noon Exercises 13-3, 13-4, 13-5 Problem 13-22 Case: 13-8: Ethics and the Manager How to Analyze a Case: Case: Bidco Foods Review: The Justa Corporation Take up in tutorial Problem 2-20 Problem 2-22 Problem 3-18 Problem 3-31 Exercise 4-1 Problem 4-21 Exercise 5-21 Problem 5-22 Problem 6-18 Problem 7-19

Problem 8-14 Problem 8-24 Exercises 9-6, 9-8 Problem 9-11 Exercises 10-15, 10-22 Problem 10-28 Exercises 11-7, 1112 Exercise 12-16 Problem 12-24

11 12 13

Exercise 13-11 Problem 13-29

Allocation of Marks
Term (two mid-term exams @ 30% each) Final Exam Total 60% 40% 100%

Mid term exams The first and second mid-term exams will consist of problems similar to those done in class and recommended for this course. Students must write mid-term examinations in the section in which they are enrolled. Rooms cannot accommodate additional writers. If you miss a mid-term exam, no make-up is available. Instead the weight of one missed exam (30 marks) will be automatically transferred to the final examination weighting. With an attempt at an exam, the weight of that exam (30 marks), will no longer be eligible for transfer to the final examination weighting. NOTE: Participants are required to write at least one of the midterms since the weight of the final examination shall not exceed 70% of the final grade. Important to note
Pre-requisites, which must have been successfully completed prior to taking this course, are: MATH: 12U or equivalent ADMS 2500 3.0 ECON 1000 3.0 Students are required to read and adhere to the policy on academic honesty, as stated in the Atkinson calendar.

Deferred Standing Agreements: 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 complete a Deferred Standing Agreement (DSA) form and submit their request no later than five (5) business days from the date of the exam. The request must be properly submitted with supporting documentation directly to the main office of the School of Administrative Studies (282 Atkinson), NOT to the Course Director. These requests will be considered on their merit and decisions will be made available to the students by the main office in the School's web site (under the heading of 'Links'), no individualized communication will be sent by the School to the students (no letter or e-mails). The status of the DSA submitted shall be checked at: http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf 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 Doctors 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 The deferred examinations for the Summer 2012 term shall be held in the period September 28 - 30, 2012.

RELEVANT UNIVERSITY REGULATIONS 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 complete a Deferred Standing Agreement (DSA) form and submit their request no later than five (5) business days from the date of the exam. The request must be properly submitted with supporting documentation directly to the main office of the School of Administrative Studies (282 Atkinson), NOT to the Course Director. These requests will be considered on their merit and decisions will be made available to the students by the main office in the School's web site (under the heading of 'Links'), no individualized communication will be sent by the School to the students (no letter or e-mails). The status of the DSA submitted shall be checked at: http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf

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 Doctors 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 The deferred examinations for the Summer 2012 term shall be held in the period September 28 - 30, 2012. 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 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=69 Students 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 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 Disabilities The 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/ Yorks disabilities offices and the Registrars 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.