COURSE SECTION INFORMATION

Centre for Business

Condensed Spring/Summer Term 201903

School of Accounting and Finance

Management Accounting II
Professor: W. Marcellin
Course Number: ACCT2014
Email:
wmarcel@georgebrown.ca CRN: 82446

Phone: GBC Number Ext:3489 Academic Year: 2019-20

Office: Rm209 Term: 2020S

Pre-Requisite: ACCT2011 Academic Level: Diploma

Co-Requisite: None

Course Learning Outcomes

The learning outcomes for this course are the same as those listed in the approved
course outline available on Blackboard.

Section-Specific Learning Resources

The textbooks for this course are the same as those listed in the approved course
outline available on Blackboard.

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Evaluation System

Student Evaluation System Assessment Tool: Description: % of Final

Category Grade:
(on Course Outline)
Case Study(ies) Case 1 Budget Preparation 5%

Case Study(ies) Case 2 Choice: 1 of 5 5%

Quiz(zes)/Test(s) 4 Tests MC/TF/Short 15%

Ans/Exercises
Two separate tests
Midterm Exam Midterm Chapters 9 to 11 35%

Final Exam Final Exam Comprehensive 40%

TOTAL: 100%

Students will receive feedback and/or results of all tests and assignments within
two weeks of the due date except in unusual circumstances.

Learning Schedule / Topical Outline (subject to change with

notification)

Wee Assessment Weight

Topic / Task Content / Activities Resources
k Tool
1  Planning &  Budgeting  Chapter 9
Control  Inventory  Appendix
9A
2  Planning &  Budgeting  Chapter 9 Test 1 – T/F; 2.5%
Control  Inventory  Appendix - M/C
9A Review of
Management
Acctg I
3  Planning &  Standard  Chapter 10  Case 1 5%
Control Costs/Overhead  Appendix
Analysis 10A, 10B
4  Planning &  Standard  Chapter 10 Test 2 – 5.0%
Control Costs/Overhead  Appendix Chapters 9 &
Analysis 10A, 10B 10
5  Planning &  Reporting for Control:  Chapter 11
Control  Decentralized  Appendix
Operations 11A
 Segment Reporting
 Return on Investment
 Balanced Scorecard
 Transfer pricing
 Quality costs
6  Review  Chapters 9 - 11 Midterm 35%
7 Intersession: Note: Students who have a concern with their academic standing in this course
should consult their instructor.
For information on withdrawing from this course without academic penalty, please
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Wee Assessment Weight
Topic / Task Content / Activities Resources
k Tool
refer to the following for important academic dates:
http://www.georgebrown.ca/registernow/important-dates.aspx
8  Short/Long  Relevant Costs for  Chapter 12  Case #2  5% -
Term Decision Decision-making  Appendix  Group Choice Cumulative
Making  Product line analysis 12A to 10%
 Make vs buy
 Special orders
9  Capital  Overview  Chapter 13 Test 3 4.0%
Budgeting Importance and  T/F M/C
Control Chapters
12/13
10  Capital  Taxation/CCA  Chapter 13
Budgeting with
Taxation
11  Financial  Statement Analysis  Chapter 14 Test 4 3.5
Analysis Performance Chapters 12 Cumulative
Measures Needs/Uses &13 15%
Problems
12  Reporting to  Design/Distribution  Chapters
Management  Service Dept. Cost 5, 10, 11
 Cost Allocation  Appendix
11A
13  FINAL EXAM  COMPREHENSIVE 40%
EXAM
Please note: this schedule may change as resources and circumstances require.
For information on withdrawing from this course without academic penalty, please refer to the College
Academic Calendar: http://www.georgebrown.ca/Admin/Registr/PSCal.aspx

Course Related Policies

The policies for this course are the same as those listed in the approved course
outline available on Blackboard.

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