Course

Intermediate Managerial Accounting

Faculty
Commerce & Business Administration
Department
Accounting
Course code
ACCT 3420
Credits
3.00
Semester length
15 Weeks
Max class size
35
Method(s) of instruction
Lecture
Seminar
Course designation
None
Industry designation
CPA,PEP
Typically offered
Fall
Summer
Winter

Overview

Course description
This course expands on introductory management accounting topics and introduces new subject matter within the context of decision making. The student will learn alternative systems, processes, and analytical techniques used in managing and controlling business operations. Topics include: the strategic context for management accounting; cost allocation methods and their effects on decision making; alternative methods and accounting applications for various costing systems; in depth cost and revenue variance analysis; customer profitability analysis; and quantitative analysis of cost functions.
Course content
  1. Strategy, balanced scorecard
  2. Cost allocation methods and their effects on performance evaluation and decision making
  3. Job costing, activity based costing and process costing systems
  4. Accounting applications for various costing systems
  5. Calculation, accounting, and analysis, of cost and revenue variances
  6. Quantitative analysis of cost functions including linear programming
  7. Joint product cost allocation and by-products
  8. Accounting for spoilage, rework, and scrap
  9. Period cost allocation to processing departments
  10. Integration of course themes and decision making in a strategic context through the use of cases and appropriate data analytics tools
Learning activities

Lectures, demonstration, and discussion combined with written and computerized exercises in problem-solving activities.  In addition, students will be required to use a team approach in the oral presentation of solutions to discussion questions and case analyses.

Means of assessment

Evaluation will be carried out in accordance with the Douglas College Evaluation policy.

Assignments and/or quizzes  20%
Case studies  20%
Midterm examination  30%
Final examination  30%
  100%

STUDENTS MUST WRITE BOTH THE MIDTERM EXAMINATION AND THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE.

 

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 and the final exam.

 

Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
 

Learning outcomes

At the end of the course, the successful student should be able to:

  1. Demonstrate the use of alternative systems and techniques to furnish management information in more complex operational settings;
  2. Develop, analyze and use appropriate data for management decision-making and control purposes given a variety of business operating scenarios;
  3. Apply case analysis to business situations involving higher level decision making and information requirements;
  4. Relate course topics to current issues affecting management accounting;
  5. Demonstrate the ability to work cooperatively in a group setting.
Textbook materials

Textbooks and Materials to be Purchased by Students

Datar et al, Horngren's Cost Accounting:  A Managerial Emphasis, latest edition. Pearson Education; or, other text(s) as approved by the ACCT Dept.

Instructor compiled materials (if applicable).

On-line cases to be purchased by student (if applicable), to be determined by instructor.

Only Faculty of Commerce and Business Administration approved calculators may be used for tests and examinations

Requisites

Prerequisites

(ACCT 2320 with a minimum grade of C)

OR currently active in: 
PDD Accounting


AND


(ENGL 1130 or CMNS 1115 with a minimum grade of C)

OR currently active in one of the following:
PBD Accounting
PBD Accounting & Finance
PBD Finance
PBD in Comp Studies & Info Systems
PDD Accounting
PDD Accounting Studies
PDD Data Analytics
PDD Emerging Technology
PDD Financial Analysis
PDD Financial Planning

 

 

 

Corequisites

Courses listed here must be completed either prior to or simultaneously with this course:

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

(Current)

Course Transfers to Other Institutions

Below are current transfer agreements from Douglas College to other institutions for the current course guidelines only. For a full list of transfer details and archived courses, please see the BC Transfer Guide.

Institution Transfer details for ACCT 3420
Athabasca University (AU) DOUG ACCT 2320 (3) & DOUG ACCT 3420 (3) = AU ACCT 2XX (3) & AU ACCT 355 (3)
Athabasca University (AU) AU ACCT 3XX (3)
Camosun College (CAMO) CAMO ACCT 320 (3)
Capilano University (CAPU) CAPU BFIN 342 (3)
Langara College (LANG) LANG FMGT 2294 (3)
North Island College (NIC) NIC BUS 318 (3)
Simon Fraser University (SFU) SFU BUS 2XX (3)
Thompson Rivers University (TRU) TRU ACCT 3250 (3)
University Canada West (UCW) UCW ACCT 4XX (3)
University of British Columbia - Vancouver (UBCV) UBCV COMM_V 2nd (3)
University of Northern BC (UNBC) UNBC COMM 211 (3)
University of the Fraser Valley (UFV) UFV BUS 348 (3)
University of Victoria (UVIC) UVIC COM 3XX (1.5)

Course Offerings

Fall 2025

CRN Days Instructor Status
Maximum seats
35
Currently enrolled
12
Remaining seats:
23
On waitlist
0
Building
Anvil Office Tower
Room
911
Times:
Start Time
12:30
-
End Time
15:20
CRN Days Instructor Status
Maximum seats
35
Currently enrolled
35
Remaining seats:
0
On waitlist
7
Building
Online
Room
ONLINE
Times:
Start Time
18:30
-
End Time
21:20
Section notes

ACCT 3420 050 - This course will include some synchronous online activities. Students should plan to be available online at scheduled course times.

CRN Days Instructor Status
Maximum seats
35
Currently enrolled
35
Remaining seats:
0
On waitlist
11
Building
Anvil Office Tower
Room
626
Times:
Start Time
12:30
-
End Time
15:20