ACCOUNTING DEPARTMENT
Course:
Professor:
Office:
Email:
Office Hours:
BAC 322 – Management Control – Winter 2013
Helene St-Amand, CPA, CA
McGreer 221 (819-822-9600 extension 2525)
hstamand@ubishops.ca
Tuesday 4:00-5:00pm, Thursday 11:00-12:00, or by appointment
COURSE OBJECTIVES:


Written and oral analysis of management control problems. Topics include decision models,
performance evaluation and decentralization. This course also applies theories from other
accounting courses into practice via case analysis.
Prerequisite: BAC 312 and BAC 212 (may be taken concurrently)
GRADING SCHEME:
Participation
15%
Throughout the term
Midterm Examination
25%
February 25th 2013
Homework Case (Individual)
10%
Due March 11th 2013
Presentation (Group)
20%
March 18th or 25th 2013
Final Examination
30%
Date to be confirmed
100%
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

Participation will be assessed by how prepared the student is for the class and ready to show it.
Students will be benchmarked versus their peers. Students will be penalized for missing more
than two classes and penalties will be accrued if late. Participation marks include the
completion of the multiple choice questions assigned weekly.
Homework Case should be done individually. Additional information will be provided in class.
Group Presentation will be assessed by peers and professor. Groups will be formed to present
the topic to the class. Topics will be assigned. Content and presentation skills will be evaluated
(more information to come).
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
Midterm and Final Examination will be a combination of case studies and multiple-choice
questions and will cover work completed to date. 50% is required in the final examination to
pass the course.
SCHEDULE FOR CLASSES:
Class
Date
To be covered
Presentation and
Assignment Due
1
Monday January
14th 2013


Introduction
Case to discuss: 1-2 Wal-Mart Stores
2
Monday January
21st 2013

Chapter 1 – The Nature of Management
Control Systems
Case: 1-4 Motorola Inc.
Case
Multiple choice
questions

Chapter 4 – Responsibility Centers:
Revenue and Expense Centres
Case: 4-2 New Jersey Insurance
Company
Case
Multiple choice
questions

3
Monday January
28th 2013

4
Monday February
4th 2013


Chapter 5 – Profit Centers
Case: 5-2 North Country Auto, Inc.
Case
Multiple choice
questions
5
Monday February
11th 2013


Chapter 6 – Transfer Pricing
Case: tbd
Case
Multiple choice
questions
6
Monday February
18th 2013


Chapter 9 – Budget preparation
Case: tbd
Case
Multiple choice
questions

Individual Homework Case distributed

MID-TERM EXAM (25%)

Group Presentation guidelines
March 4th to 8th
2013

MARCH BREAK
Monday March 11th
2013

Chapter 7 – Measuring and Controlling
Assets Employed
Case: tbd
Midterm review
7
8
Monday February
25th 2013


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Homework Case due
(10%)
Case
Multiple choice
questions
Monday March 18th
2013
9

Chapter 11 – Performance
Measurement
Case: tbd
Group A and B (20%)
Topic TBD
Case
Multiple choice
questions

Chapter 12 – Management
Compensation
Case: tbd
Group C and D (20%)
Topic TBD
Case
Multiple choice
questions
Monday April 1st
2013

EASTER – NO CLASS
11
Monday April 8th
2013


Chapter 14 – Service Organizations
Case: tbd
Case
Multiple choice
questions
12
Wednesday April
10th 2013


Chapter 15 – Multinational
Organizations
Case: tbd
Case
Multiple choice
questions

FINAL EXAM (30%)

10
Monday March 25th
2013
TBD

TEXT AND REFERENCES:
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Text: MANAGEMENT CONTROL SYSTEMS, Twelfth Edition, Robert N. Anthony, Vijay
Govindarajan
Multiple-choice questions – to be handed out in class and/or on Moodle
Other course material and cases – to be handed out in class and/or on Moodle
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