ACCT 2147 Managerial Accounting II Course Syllabus - Winter 2023 Instructor - Marc Gauthier, CPA, CMA Email: marcg@nipissingu.ca Class Day and Time: Tuesday - 4:00pm to 6:50pm Hours: Three hours of lecture per week for one term. Credits: 3 Land Acknowledgement: Nipissing University sits on the territory of Nipissing First Nation, the territory of the Anishnabek, within lands protected by the Robinson Huron Treaty of 1850. We are grateful to be able to live and learn on these lands with all our relations. Course Description: This course will explore the uses, limitations and methods of accounting information used in decision making. Some topics introduced in ACCT 2146 will be explored in more detail as the basis for additional management concepts. Topics include joint costs, cost allocation, transfer pricing, decentralization and segment reporting, performance measurement, relevant costing, financial statement analysis, flexible budgeting and advanced capital budgeting techniques. Professor Contact information/accessibility My preferred method of communication is email. Email is monitored frequently, and response is usually within 24 hours. Face-to-face meetings on-campus can be mutually arranged if required. If needed, we can arrange a mutually agreeable time and day to meet. Email – marcg@nipissingu.ca Note: Please include in the subject line your course number and section if applicable. Course Requirements The textbook Managerial Accounting by Garrison, Libby, Webb is required for the course. McGraw Hill Ryerson 12th Canadian Edition. ISBN-13: 978-1260193275. Nipissing University utilizes the learning management system (LMS) – Blackboard. Your login and password to Blackboard is the same password you used for WebAdvisor. Grading Scheme Module Tests (2) (Module Overview Tests) 25% Midterm exam 35% Final Exam 40% (12.5% each) Overviews and Lectures Each module will have an overview, and a detailed lecture. Module Overviews The module overviews will be high-level discussions highlighting the various concepts the module will cover. Module Lectures A detailed discussion, which will include class/team/individual, attempts at technical conceptual questions from the textbook. Module Overview Test (2 x 12.5%) Tests will be scheduled and completed in-class on 2-3 recently covered modules. Midterm Exam – (1x35%) Your midterm exam will comprise 35% of your term grade and must be completed successfully for the completion of this course. You must write your midterm at your normal class time. If you require special accommodation, it is your responsibility to ensure you book those through Student Accessibility Services. For the Midterm exam, I will review any accommodation requirements and ensure appropriate options are provided. The midterm exam is scheduled for two hours. The format of the midterm exam varies, however, usually consists of multiple choice, short answers, true/false, and technical problems. Final Exam (1x 40%) The Final exam will comprise 40% of your term grade and is scheduled via the Registrar’s Office. The format of the exam varies, however, usually consists of multiple choice, short answers, true/false, and technical problems. You must write the Final exam for successful completion of the course. Avoid making travel plans, until you are aware of your complete and finalized exam schedule. Double check the Final exam date and time, as you will not be given another opportunity to write this exam. If you find you have an EXTREME reason to forfeit writing the Final exam on the specified date and time, you should email myself, and the Dean, Applied and Professional Studies. It will be the Dean’s discretion, if you will be able to write the Final exam at another time. Please note if it is a medical reason – appropriate documentation will be required. If applicable, please ensure you make arrangements early with Student Development and Services (SDS). Proposed Schedule of ACCT 2147 Module Due Date Week Week1 Jan 10 Description Details Intro, Overview Review Syllabus, Layout, format Lecture Week2 Jan 17 Chapter 8 Chapter 7 Lecture 2 Chp 8 - Variable Costing Chp 7 - Activity Based Costing Assigned Questions / Excercises TBA Take up Questions from Chp 8 and 7 Week3 Jan 24 Chapter 10 Lecture 3 Chp 10 - Standard Costs and Overhead Analysis TBA Test #1 - Chapter 8&7 Week4 Jan 31 Week5 Feb 7 Take up Questions from Chp 10 Chapter 9 Finish Chapter 9 Lecture Chp 9 – Budgeting Lecture Conclude Chapter 9 TBA TBA Take up Questions from Chp 9 Week6 Feb 14 Mid Term Exam Feb 21 Reading Week Week7 Feb 28 Review Mid-Term Exam Chapter 11 Lecture Chp 11 - Reporting for Control TBA Take up Questions from Chp 11 Week8 Mch 7 Chapter 12 Week9 Mch 14 Finish Chapter 12 Lecture Chp 12 - Relevant Costs for Decision Making Lecture Conclude Chp 12 TBA TBA Take up Questions from Chp 12 Week10 Mch 21 Week11 Mch 28 Week12 Apr 3 Test #2 Chapter 11&12 Chapter 13 Finish Chapter 13 Lecture Chp 13 – Capital Budgeting Lecture Conclude Chp 13 TBA TBA Take up Questions from Chp 13 Final Exam Review TBA TBA Attendance (refer to the Nipissing University course calendar). Punctual and regular attendance is essential for the successful completion of a course. When absenteeism exceeds 20%, the student may be excluded from writing the final examination. If an instructor would like to exclude a student from writing a final examination, the Dean and the student must be notified in writing at least two weeks prior to the exam. Students who wish to appeal this decision may appeal to the Dean. Evaluation and Grading System Grades and the Basis for Assessment Letter Grades and Grading Standards “A” – (80-100%) “B”– (70-79%) “C” – (60-69%) “D” – (50-59%) “F – (0-49%) “A” indicates Exceptional Performance: comprehensive in-depth knowledge of the principles and materials treated in the course, fluency in communicating that knowledge and independence in applying material and principles. “B” indicates Good Performance: thorough under- standing of the breadth of materials and principles treated in the course and ability to apply and communicate that understanding effectively. “C” indicates Satisfactory Performance: basic under- standing of the breadth of principles and materials treated in the course and an ability to apply and communicate that understanding competently. “D” indicates Minimally Competent Performance: adequate understanding of most principles and materials treated in the course, but significant weakness in some areas and in the ability to apply and communicate that understanding. “F” indicates Failure: inadequate or fragmentary knowledge of the principles and materials treated in the course or failure to complete the work required in the course. “I” indicates Incomplete. “W” indicates Withdrawal with permission. Exam policies and procedures – please refer to the current institutional calendar. Policy and Academic Dishonesty – please refer to the current institutional calendar. For more detailed course information, refer to the course schedule.
