BROCK UNIVERSITY
GOODMAN SCHOOL OF BUSINESS
ACTG 2P12 INTRODUCTION TO MANAGEMENT ACCOUNTING
FW2012 D3 S4 MON 19:00 – 22:00 AS201 INSTRUCTOR: Celine Zhang, MAcc, CMA
OFFICE: TA220
EMAIL: xzhang@brocku.ca
OFFICE HOURS: Tuesday & Thursday 2:00pm – 3:00pm or by appointment

COURSE OBJECTIVES: * To introduce students to the fundamental management accounting concepts, analytical tools, and various cost accounting systems; * To provide students with a theoretical framework for studying issues related to the preparation and use of management accounting information for business decision making; * To develop an understanding of relevant data and how to identify relevant costs; * Using cost analysis for business planning, controlling, and performance measurements.

TEXT: Weygandt, Kimmel, Kieso & Aly, Managerial Accounting, 3rd Canadian edition, John Wiley, Toronto, 2012. EVALUATION:

| Weights | Assignments | 15% | Project | 15% | Midterm Exam | 30% | Final Examination | 40% | Total | 100% | NOTES:
1) SAKAI & EMAIL:
The course outline, PowerPoint for each chapter, and other materials will be posted on SAKAI. Email correspondence may be sent to your Brock badger account. You are responsible for checking this email account on a regular basis.

2) ASSIGNMENTS:
There will be THREE assignments through the term as scheduled in the Tentative Class Schedule. I will collect and mark the assigned problems through SAKAI. Assignments will be released one week before their due dates as shown in the Tentative Class Schedule. All assignments submitted are to be created with Microsoft Office Word or Excel. No late assignments will be accepted.

3) PROJECT:
There will be one individual project through the course. The detailed instructions will be released on Sakai in the first week of the term. The project is to be created with Microsoft Office Word or Excel. The due date of the project is April 8, 2013 by noon. No late project will be accepted.

4) MIDTERM:
There will be one midterm exam as scheduled in the Tentative Class Schedule. If you miss the midterm for a valid reason, such as a doctor’s noted illness, the weight of the missed midterm will be allocated to the final exam. If you are a member of a varsity sports team and are out of town on the exam date, the weight of the missed test will be allocated to the final exam. Make up midterm exams may be arranged under extreme circumstances.

5) FINAL EXAM:
The final exam is comprehensive. It includes material from the entire course, with more emphasis on chapters not covered by the midterm exam. If you miss the final exam due to illness, please contact me immediately and arrange for a valid medical certificate to be delivered to me within seven days. Failing to do so will result in a mark of zero for the final exam. Make up final exam will be arranged within seven days after such notification is received.

6) To pass the course, you must achieve BOTH of the following: * At least 50% on your overall course evaluation plus * At least 50% on the final exam OR a simple average of at least 50% on the midterm & final examination grades combined. * * *
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ACADEMIC MISCONDUCT