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MEMORIAL UNIVERSITY OF NEWFOUNDLAND
FACULTY OF BUSINESS ADMINISTRATION
BUSINESS 3160 —COST ACCOUNTING
COURSE SYLLABUS —WINTER 2023
Contact Information
Dennis Dober, FCPA FCMA MBA M. ED.
Phone 834-3693
Email: ddober@mun.ca
Office Hours
By appointment (course email to arrange an appointment)
Lecture Time & Venue
Tuesday and Thursday 9:00 am to 10:15 am
(Online Rooms in BrightSpace)
Prerequisite Business 2112 or Business 2101
Cost accounting involves the internal generation, communication, and interpretation of
information for both operational and strategic decision-making purposes. Consequently, BUS
3160 will primarily focus on the information needs of users internal to the firm, rather than, for
example, the role of external financial statements in the capital markets. Importantly,
information is relevant for two types of internal decision-making: operational decision-making,
which can include all aspects of planning and controlling an organization’s day-to-day
operations; and strategic decision-making, which relates information to the planning and control
of its strategy. The scope of BUS 3160 encompasses the information used for both internal
operational and strategic decision-making purposes.
This course differs from traditional courses in managerial accounting in several ways. First, the
subject content is more contemporary, which translates into less emphasis on traditional
accounting techniques such as double-entry bookkeeping and more emphasis on modern cost
management and performance measurement techniques. Second, although some of the
subject content is more advanced than in traditional managerial accounting courses, this does
not mean that it is more difficult. Instead, the content tends to be less procedural than what you
might find in traditional managerial accounting courses. Third, this course will integrate issues
in managerial accounting practice directly into class discussions by relying on problems and
cases that reflect real world managerial accounting situations. Finally, the course will explore,
at an introductory level, theories that underpin the managerial accounting discipline.
Pedagogy
Business 3160 will have two 75 minute classes per week that will each blend lecture, problem
solving, and discussion. A core aspect of my teaching philosophy for advanced management
accounting is that you will better understand critical concepts when you apply these to realworld situations early in the learning process. This will affect the structure of our classes, which
will typically begin with a short lecture introducing the topic (see Tentative Course Schedule
below).1 Afterward, we will extensively review problems and cases that relate to issues raised
in the lecture.
I expect that you adequately prepare for each class by reading the appropriate chapter of the
text and attempting all assigned problems. Classes are also taught with the expectation that
you have your textbook and solutions with you in class. My experience is that this preparation
will significantly enhance your performance in this course.
Course Objectives
I expect that when you finish this course you will be able to:
(i)
identify, understand, and discuss the nature, purpose, and importance of different
types of decision-relevant managerial accounting information.
To better suit our classes, I will be using a shorter, more tailored set of slides than the lecture notes that the book
publisher provides. The slides used in class will be uploaded to the course website shortly before or after the
lecture for that chapter. You can download a copy of the publisher’s lecture presentation for each chapter of the
text from the Companion Website that will provide you with a comprehensive summary. However I will cover
the most important issues in my lectures, so do not feel obligated to download notes.
1
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(ii)
identify, understand, and apply fundamental quantitative techniques
used to generate decision-relevant managerial accounting information;
(iii)
make sound strategic and operational business decisions based on your
development and evaluation of supporting management accounting information; and
(iv)
identify some seminal theories that explain why we observe certain cost
management and performance measurement techniques in practice.
Course Materials
In 2021, Pearson released a new edition of the textbook used in this course. Students are
required to use ONE of the following editions of the textbooks:
Horngren's Cost Accounting: A Managerial Emphasis. Ninth Canadian Edition. (2022) by
Datar, Rajan, and Janz. ISBN: 978-0-13-655821-7.
OR:
Horngren’s Cost Accounting: A Managerial Emphasis, Eighth Canadian Edition (2019) by
Datar, Rajan, and Beaubien. ISBN: 978-0-13-445373-6.
See the Tentative Course Schedule. Students are responsible for ensuring that they refer
the appropriate chapter for each class.
Link to the publisher’s on-line resources: www.myaccoiuntinglab.com
Class Cancellation
In the case of a class cancellation, at the instructor’s request of the Associate Dean of the
Faculty of Business Administration, busihelp@mun.ca will issue notice of the cancellation by
e-mail using @mun.ca accounts all students registered in the course. Every attempt will be
made to provide students as much notice of the cancellation as possible. When possible,
cancellation notice will also be posted by the instructor in the Brightspace course shell(s).
Please monitor your @mun.ca email account on a regular basis.
Learning Goals
Through our undergraduate programming, students acquire a wealth of fundamental business
knowledge. In addition, through our program learning goals, we instill a number of important
skills, attitudes and behaviours in our graduates that help them to be effective and successful
in a wide range of business situations.
Our graduates will be:
• Innovative: Our graduates are able to adapt to complex and changing environments
and, when conditions warrant, actively seek new solutions.
• Communicators: Our graduates are able to effectively communicate information that is
appropriate for the intended audience, purpose and context.
• Thinkers: Our graduates are able to draw meaning from information, to make logical
connections and formulate balanced and informed decisions.
Our graduates will have:
• Business and Social Acumen: Our graduates are able to demonstrate the professional
knowledge, skills, and attitudes required to succeed in the business world.
• Ethical Awareness: Our graduates are able to identify and investigate ethical dilemmas
as they arise and, when conditions warrant, propose and defend solutions.
• Global Perspective: Our graduates are able to investigate the world beyond their
immediate environment and can distinguish global issues and stakeholder perspectives
that may impact or be impacted by business activities.
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Evaluation
Term examination #1 (February 2h)
20%
Term examination #2 (March 9th)
25%
Assignments
20%
Final examination
35%
Total
100%
Assignments
Assignments are designed to help students apply concepts presented in the course materials.
In my experience, completing assignments can be time-consuming. I strongly recommend that
students review the assigned material early in the semester and plan their time accordingly.
Students may discuss the assigned material with other students; however, all
submissions must be done individually and clearly acknowledge the contributions made
by others.
There are four assignments that are each worth 5% each. Assignments must be saved in
Word or Excel, or some other comparable word processing software. Students may convert
their assignment into a pdf file and submit the pdf version. Students who cannot access
these file types must contact the instructor prior to the submission date and obtain
approval to use an alternative format. All assignments must be submitted electronically
using the Dropbox function in Brightspace. Please note that there may be a delay between
submitting an assignment and Brightspace recording the submission. Students are expected to take this
into consideration to ensure their assignments are submitted before the deadline.
Students are required to attend every class; moreover, students are strongly encouraged to
participate in discussing the lecture material. It is the spirit of participation that counts, not
having the correct answer; consequently, please do not hesitate to speak in class.
Class participation, which includes genuine contribution to the class discussion, provides an
opportunity for students to improve their grade.
I expect that you will come to adequately prepared for each class by reading the
appropriate chapter of the text and attempting all assigned problems. Classes are also
taught with the expectation that you have your textbook and solutions with you in class. My
experience is that this preparation, which should take about two to three hours for each class,
will significantly enhance your performance in this course.
Other items
Communication devices such as cell phones, Blackberries and English/foreign language
translators may not be accessed during exams. During the tests and exams, the only things
that you may have with you are a basic calculator, pens, pencils and erasers. Importantly, the
only electronic device approved for use during an examination is a calculator, which must
adhere to the following guidelines:
•
It must be non-programmable
•
It must not have the ability to store text
•
It must not have graphing capability
•
It must be non-communicating
•
If you are unsure if your calculator is admissible, please check with me before the
examination.
All pencil cases, books, knapsacks, etc. must be left at the front of the classroom. Marks will
be deducted for failure to turn in your test when the time limit is up. Students whose first
language is not English may use a paper dictionary in examinations. The dictionary should not
have any hand-written notations and must be submitted to me for approval before the
examination.
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DEFERRED EXAMS
Deferred examinations for any missed term tests will not be given. If a student has a valid
documented reason for missing a term test, the weight of the missed deliverable will be added
to a special comprehensive three-hour final examination. This examination will include the
regular two-hour final examination, plus additional questions covering the material from
the missed term test(s). The request to move the weight of the missed deliverable must be
made within 48 hours of the missed deliverable and appropriate documentation to support the
request must be submitted, in writing, within one week of the missed deliverable.
Please note the Faculty of Business Administration Policy with respect to deferred final exams.
•
A student who is scheduled to write three final examinations which begin and end
within a twenty-four-hour period may request to write a deferred examination.
Normally, only the second examination in the twenty-four-hour period may be deferred.
The application to defer this examination should be made in writing to the
Undergraduate Programs Office (BN2027) or by email to busihelp@munl.ca. It should
be submitted as soon as possible after the release of the final examination schedule,
and in any case no later than two weeks before the end of the semester or session.
•
A student who is prevented from writing a final examination by illness, bereavement or
other acceptable cause, duly authenticated in writing, may apply to write a deferred
examination. The application to defer the examination should be made in person or
via telephone to the Undergraduate Programs Office (BN2027) (709) 864-8512, or by
email to busihelp@mun.ca. This application should be made in advance of the
examination wherever possible, but no later than 48 hours after the original date of the
examination. If application is made by telephone, written confirmation must then be
received by the Undergraduate Programs Office within seven calendar days of the
original date of the examination.
•
All deferred final exams will be held at the commencement of the semester following
the one in which the deferred final exam has been approved.
•
For courses where classes were scheduled to start between 9:00 a.m. and 5:00 p.m.,
the deferred exam will be on the first Friday afternoon of the following semester. (Note
these deferred exams will start at 2:00 p.m.)
•
For courses where classes were scheduled to start after 5:00 p.m., the deferred exam
will take place at 7:00 p.m. on the first Friday evening of the following semester.
I cannot authorize deferred final exams. If you are unable to write your final exam at the
date set by the Registrar’s Office, you must contact the Faculty of Business undergraduate
office at 864-8512 for authorization to write a deferred final exam.
6.7.5 Exemptions from Parts of the Evaluation
1. For information and procedures regarding exemptions from final examinations, refer to
Exemptions From Final Examinations and Procedures for Applying to Write
Deferred Final Examinations.
2. A student is, at times, prevented from completing a part of the evaluation by
illness or medical conditions of less than five calendar days’ duration. In such cases, a
student may apply for an alternate evaluation by declaring to the relevant instructor
that the student has experienced such an illness or medical condition. This declaration
should be made via telephone or in writing through the student’s University approved
e-mail account. This declaration should be made in advance of the original date on
which an in-class part of the evaluation is to be held or a take-home part of the
evaluation is due, wherever possible, but no later than 48 hours after the original date
of the part of the evaluation. If the declaration is made by telephone, written
confirmation must then be received by the relevant instructor within seven calendar
days of the original date of the part of the evaluation.
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3. A student who is prevented from completing a part of the evaluation by
illness of at least five calendar days’ duration, bereavement or other acceptable cause,
duly authenticated in writing, may apply for an alternate evaluation. This application
should be made in advance of the original date on which an in-class part of the
evaluation is to be held or a take-home part of the evaluation is due, wherever
possible, but no later than 48 hours after the original date of the part of the evaluation.
If application is made by telephone, written confirmation must then be received by the
head of the appropriate academic unit within seven calendar days of the original date
of the part of the evaluation. The following supporting documentation is required:
•
•
For illness or medical conditions, medical documentation from a health professional
is required. Students should provide the health professional with a copy of the
Student Medical Certificate.
For bereavement or other acceptable cause, official documents or letters that
support the reason for the request (e.g. death certificate, letter from employer, etc.)
are required.
4. The alternate evaluation may consist of the deferral of in-class work, the extension of
the deadline for take-home work, an alternative allocation of marks, or another
appropriate accommodation as determined by the course instructor. A student who is
dissatisfied with the accommodation offered by the instructor may consult with the
head of the appropriate academic unit.
CONSIDERATIONS FOR STUDENTS WITH DISABILITIES
If you have a disability that requires special arrangements or consideration, please contact
Ruth North at the Glenn Roy Blundon Centre (Office: UC-4007; phone: 737-2156; e-mail:
rnorth@mun.ca).
OTHER CONSIDERATIONS
PROFESSIONALISM
Professionalism is essential to success in business. A professional businessperson is
competent, knowledgeable, prepared, courteous, and respectful to both peers and customers.
Given that a professional atmosphere in the classroom promotes a positive learning
environment, please:
•
Prepare properly for all classes
•
Arrive on time
•
Employ basic courtesy at all times and to all class members
•
If you bring your mobile phone to class, turn it off.
•
If you bring your computer to class, do not distract others by using it for non-courserelated activities (e.g., checking Facebook, playing games). The instructor will ban
computers from class if he/she decides that there are too many disruptions from their
use.
HONESTY, INTEGRITY, & ACADEMIC DISHONESTY
Members of the university community are expected to adhere to very high standards of honesty.
Breaches of these standards cannot be tolerated, as they insult the integrity of each of us.
Academic offences include, but are not limited to:
• Cheating on examinations, assignments, or any other tests;
•
Impersonating another student or allowing oneself to be impersonated for purposes of
taking an exam or carrying out an assignment;
•
Plagiarism;
•
Theft of examination papers or other material;
•
Use and/or distribution of material that has been improperly obtained;
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•
Submitting false information;
•
Submitting work for one course that has been or is being submitted for another course
without express permission to do so.
For further information, see General Regulation 5.11 in the 2013-2014 University Calendar.
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Tentative Course Schedule
Topic
Reading
s
Review of Concepts
Chapter 2
Date
January 5
January 10,12
Job Costing
Chapter 4
Problems for Discussion
8 th
21,23,24,29,36
9th
21,23,29,32
8,17,18,21,23,24,28,32,36
,39,43
8,17,21,22,25,32,38
2,10,11,18,20,21,22,26,28
35,37,39
2,10,11,18,19,20,21,25,26
, 27,35,36
7,9,16,17,19,23,24,26,28,
30,31,35,38,40,42,43
7,9,16,17,19,23,24,26,28,
30,33,36,38,40,43
8th
9th
8th
January 17,19
Activity-Based Accounting
January 24,26
Decision Making and Relevant
Information
Assignment # 1
Chapter 5
Chapter
11
Midterm examination #1 Review
February 2
Midterm examination #1
February 7,9
February 14,16
February 20 - 24
February 28,
March 2
Pricing Decisions: Profitability and
Cost Management
Period Cost Allocations
9th
Cost Allocation: Joint Products and
By Products
March 7
Midterm examination #1 Review
March 9
Midterm examination #2
Process Costing
Spoilage, Rework and Scrap
Assignment # 3
March 28, 30
Multinational Performance
Measurement and Compensation
Assignment # 4
Chapter
15 (8th)
Chapter
16 (9th)
9th
I will email problems to cover. Also
review assignment
I will email problems to cover. Also
review assignment
Chapter
3,11,15,16,17,24,25,35,37,39,40
17 (8th)
Chapter
3,11,15,16,17,24,25,35,37,39,40
18 (9th)
Chapter 12,13,16,17,18,19,20,23,28,29,30,
31,32,33,34,38,39
18 (8th)
Chapter 12,13,16,17,18,19,20,23,28,29,30,
31,32,33,34,38,39
19 (9th)
Due March 28th 11:59 pm
Chapter 8,11,18,19,20,22,23,24,25,26,30,33
,42
22 (8th)
Chapter 8,11,18,19,20,21,22,23,24,25,27,33
37
23 (9th)
Due April 2th 11:59 pm
Review for final exam
Final exam. Date to be decided.
12,13,19,21,22,24,26,27,29,33,34,3
6,39
8th (12,14,15), 9th(13,15,16)
9th
April 12 -21
12,13,19,21,22,24,26,27,29,33,34,3
6,39
Due March 6th 11:59 pm
8th
April 4,6
I will email problems to cover. Also
review assignment
I will email problems to cover. Also
review assignment
chapters 4,5 and 11
Chapter 15,16,17,20,21, 22,25,27,32,33,35,
36
12 (8th)
Chapter 15,16,17,20,21, 22,24, 25,29, 30,
32,33
13 (9th)
Chapter 9,12,17,18,19,20,21,23,24,25,29,31
,32
14 (8th)
Chapter 9,12,17,18,19,20,21,23,24,25,29,31
,32
15(9th)
8th
March 21,23
9th
Midterm Break – No Classes
Assignment # 2
March 14,16
8th
Due January 30th, 11:59 pm
8th
January 31
9th
I will email problems to cover.
Also review assignment
I will email problems to cover.
Also review assignment