YORK UNIVERSITY
FACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES
SCHOOL OF ADMINISTRATIVE STUDIES
AP/ADMS 2510 3.0: INTRODUCTION TO MANAGEMENT ACCOUNTING
Winter 2014
Section
M
N
O
P
Q
R
S
T
Day
Monday
Wednesday
Thursday
Monday
Internet
Thursday
Tuesday
Thursday
Time
4-7 pm
7-10 pm
7-10 pm
7-10 pm
11:30-2:30 pm
11:30-2:30 pm
4-7 pm
Section Director
Lawrence Shum
Roberto Umana
Bob Murison
Mary Ma
Lawrence Shum
Mary Ma
Mary Ma
Mary Ma
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Location
ACW 006
CLH H
ACW 006
ACW 006
Internet
ACW 004
HNE 038
HNE 038
Contact details
Sections P, R, S & T:
Prof. Mary Ma: mlizhiyk@yorku.ca
Section O:
Prof. Bob Murison: rmurison@yorku.ca
Section N:
Prof. Roberto Umana: umana@yorku.ca
Section M & Q
Prof. Lawrence Shum: adms2510@yahoo.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.
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Weekly Class Schedule
Date
Chapter(s)
January: Week 1
M: Mon 6th 4-7
P: Mon 6th 7-10
S: Tue 7th 11:30
N: Wed 8th 7-10
O: Thu 9th 7-10
T: Thu 9th 4-7
R: Thu 9th 11:30
Q: Internet: week 1
January: Week 2
M: Mon 13th 4-7
P: Mon 13th 7-10
S: Tue 14th 11:30
N: Wed 15th 7-10
O: Thu 16th 7-10
T: Thu 16th 4-7
R: Thu 16th 11:30
Q: Internet: week 2
Chapter 1
Chapter 2
Chapter 3
Topics
(Excluding
Appendices)
Managerial Accounting
& the Business
Environment:
Take up in
class
Exercise 2-9
Problem 2-17
Cost Terms, Concepts
& Classifications
Systems Design: Job
Order Costing
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Tutorials:
Tuesday 7-9;
Saturday 10-noon
Tutorials will be
held 10-noon
Saturdays and 79 pm Tuesdays.
Take up in tutorial
Problem 2-20
Problem 2-22
Starting on
January 11th &
14th.
Exercise 3-15
Problem 3-20
January 18th , 21st
Problem 3-17
Problem 3-29
January: Week 3
M: Mon 20th 4-7
P: Mon 20th 7-10
S: Tue 21st 11:30
N: Wed 2nd 7-10
O: Thu 23rd 7-10
T: Thu 23rd 4-7
R: Thu 23rd 11:30
Q: Internet: week 3
January: Week 4
M: Mon 27th 4-7
P: Mon 27th 7-10
S: Tue 28th 11:30
N: Wed 29th 7-10
O: Thu 30th 7-10
T: Thu 30th 4-7
R: Thu 30th 11:30
Q: Internet: week 4
February: Week 5
M: Mon 3rd 4-7
P: Mon 3rd 7-10
S: Tue 4th 11:30
N: Wed 5th 7-10
O: Thu 6th 7-10
T: Thu 6th 4-7
R: Thu 6th 11:30
Q: Internet: week 5
Sunday February
9th
Chapter 4
Systems Design:
Process Costing
Exercise 4-4
Problem 4-10
January 25th &
28th
Exercise 4-1
Problem 4-11
Chapter 5
Activity-Based Costing:
a Tool to Aid Decision
Makers
Exercise 5-14
Problem 5-18
February 1st, 4th
Exercise 5-15
Problem 5-17
Chapter 6
Cost Behaviour:
Analysis & Use
Exercise 6-6
February 8th, 11th
Problem 6-14
Case 6-19
Chapter 7
Cost-Volume-Profit
Relationships
Problem 7-18
Mid-term #1
Common:
Chapters 1-5
(no appendices)
11.00 am –
1.00 p.m.
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Problem 7-19
4 problems
Location TBA
No multiple choice
February: Week 6
M: Mon 10th 4-7
P: Mon 10th 7-10
S: Tue 11th 11:30
N: Wed 12th 7-10
O: Thu 13th 7-10
T: Thu 13th 4-7
R: Thu 13th 11:30
Q: Internet: week 6
Reading Week
February: Week 7
M: Mon 24th 4-7
P: Mon 24th 7-10
S: Tue 25th 11:30
N: Wed 26th 7-10
O: Thu 27th 7-10
T: Thu 27th 4-7
R: Thu 27th 11:30
Q: Internet: week 7
March: Week 8
M: Mon 3rd 4-7
P: Mon 3rd 7-10
S: Tue 4th 11:30
N: Wed 5th 7-10
O: Thu 6th 7-10
T: Thu 6th 4-7
R: Thu 6th 11:30
Q: Internet: week 8
Friday March 7th
Chapter 8
Variable Costing: a
Exercise 8-9
Tool for Management Problem 8-15
Case 8-22
Case Study Analysis
Theory
Feb 15th -21st No Classes
Chapter 9
Budgeting
Chapter 10
Standard Costs &
Overhead Analysis
Problem 8-14
Problem 8-16
No tutorials
on February
15th or 18th
Problem 9-18
March 1st, 4th.
Exercises 9-6, 9-8
Problem 9-12
Exercises 10-9,
10-11, 10-13
March 8th ,
11th
Exercise 10-2
Problems 10-18, 10-23
Last Date to drop course without receiving a Grade
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February 22nd,
25th.
March: Week 9
M: Mon 10th 4-7
P: Mon 10th 7-10
S: Tue 11th 11:30
N: Wed 12th 7-10
O: Thu 13th 7-10
T: Thu 13th 4-7
R: Thu 13th 11:30
Q: Internet: week 9
Sunday March 16th
March: Week 10
M: Mon 17th 4-7
P: Mon 17th 7-10
S: Tue 18th 11:30
N: Wed 19th 7-10
O: Thu 20th 7-10
T: Thu 20th 4-7
R: Thu 20th 11:30
Q: Internet: week 10
March: Week 11
M: Mon 24th 4-7
P: Mon 24th 7-10
S: Tue 25th 11:30
N: Wed 26th 7-10
O: Thu 27th 7-10
T: Thu 27th 4-7
R: Thu 27th 11:30
Q: Internet: week 11
Chapter 11
Reporting for Control
Exercise 1112, 11-10
Problem 11-21
March 15th , 18th
Exercises 11-2, 11-5
Problem 11-23
Mid-term #2
Common:
Chapter 12
Chapters 6-10
(no appendices)
Relevant Costs for
Decision Making
11.00 am –
1.00 p.m.
Exercise 12-8,
12-11, 12-12
4 problems
Location TBA
No multiple choice
Exercise 12-16
Problem 12-19
March 22nd , 25th
Case: Bidco
Foods Inc.
Chapter 13
Capital Budgeting
Decisions
Exercises 133, 13-4, 13-5
Problem 13-28
Case 13-30:
Ethics & The
Manager
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March 29th,
April 1st
Exercise 13-11
Problem 13-21
March/April: Week 12
M: Mon 31st 4-7
P: Mon 31st 7-10
S: Tue 1st 11:30
N: Wed 2nd 7-10
O: Thu 3rd 7-10
T: Thu 3rd 4-7
R: Thu 3rd 11:30
Q: Internet: week 12
Case Study Analysis
And Review of course
material
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Justa Co
York University
No tutorials
after April 1st
Mark Allocation, etc
There are two common mid-term exams: one on Sunday 9th February (Chapters 1-5) from 11.00 a.m. to 1 p.m. and one
on Sunday March 16th (chapters 6-10) from 11.00 a.m. to 1.00 p.m. Both mid-term exams will consist of problems (no
multiple choice, no case studies). Each will count 30% towards the final grade; if you miss a mid-term exam, no make-up
is available. Instead, the weight of one missed exam will be automatically transferred to the final examination weighting.
No documentation is needed: the transfer is authorized automatically. With an attempt at an exam, the weight of that
exam will no longer be eligible for transfer to the final examination weighting.
There will be a common final exam of three hours in duration, sometime within the period April 8th to 24th, 2014. It will
contribute 40% towards the overall grade. The final examination will be comprehensive, covering all course materials
(Chapters 1-13, but excluding all appendices. The final exam will include problems and a short case study, but no
multiple choice questions.
FINAL EXAMINATION
DATE: Between April 8th and 24th.
LOCATION: TBA (see Announcements section of this site).
Students will not be allowed to write a final examination worth more than 70% of the final grade.
For those who miss the final exam due to illness or other good cause, there will be a deferred final examination during the
period from Friday, May 23rd to Sunday, May 25th , 2014.
The cases, to be analyzed in weeks 10 and 12, will be posted to the course website.
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Textbook
Managerial Accounting:
Garrison, Chesley, Carroll, Webb and Libby (aka Garrison, Noreen, Brewer, Chesley, Carroll, Webb, and Libby)
9th Canadian Edition, McGraw-Hill, 2012
Students are advised to utilize the online learning centre at www.mcgrawhill.ca/olc/garrison
Allocation of Marks:
Mid-term #1
30%
Midterm #2
30%
Final Examination
40%
Total
100%
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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
RELEVANT UNIVERSITY REGULATIONS
Deferred Exams: 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 register at http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. Followed by
handing in a completed DSA form and supporting documentation directly to the main office of the School of Administrative
Studies (282 Atkinson) and add your ticket number to the DSA form. The DSA and supporting documentation must be
submitted no later than five (5) business days from the date of the exam. These requests will be considered on their merit
and decisions will be made available by logging into the following link
http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf. No individualized communication will be sent by the School to the
students (no letter or e-mails).
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 “Doctor’s Note” will not be accepted.
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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
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
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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/
York’s disabilities offices and the Registrar’s Office work in partnership to support alternate exam and test accommodation
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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.
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