1.1 Management information and decisions
1.2 Cost behaviour
1.3 Introduction to cost systems
1.4 Relevant information and decision-making
2.1 The master budget
2.2 Flexible budgets and standards for control
3.1 Management control systems and responsibility accounting
3.2 Management control systems in decentralized organizations
4.1 Cost allocation and activity-based costing
4.2 Job-costing systems, overhead application, service industries
4.3 Process-costing systems
4.4 Overhead application: variable and absorption costing
Material will be presented within a lecture format
Course evaluation will consist of a minimum of 3 evaluations, none of which will exceed 40%, for a total of 100%.
To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.
The student will be able to:
Textbooks and Materials to be Purchased by Students
Horngren, Charles T., Sundem, Garry L., Statton, William O., Teall, Howard, D.
Management Accounting, latest Canadian ed. Toronto: Prentice Hall Canada.
ACCT 1235 or equivalent
Courses listed here must be completed either prior to or simultaneously with this course:
Courses listed here are equivalent to this course and cannot be taken for further credit:
This course is not required for any other course.
|Institution||Transfer Details||Effective Dates|
|Camosun College (CAMO)||CAMO ACCT 220 (3)||2013/01/01 to -|
|Langara College (LANG)||LANG FMGT 2294 (3)||2004/09/01 to -|
|University of the Fraser Valley (UFV)||UFV BUS 247 (3)||2004/09/01 to -|