3008R-Butler-Shannon.pdf - CARLETON UNIVERSITY SPROTT...

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1 C ARLETON U NIVERSITY S PROTT SCHOOL OF BUSINESS BUSI 3008 SECTION R WINTER 2019 INTERMEDIATE MANAGEMENT ACCOUNTING AND CONTROL Instructor: Shannon Butler, CPA, CA, MEd Office: DT 1007 Office Hours: By appointment Email: [email protected] Phone Number: x 1874 Course meets: There are no formal classes as this is an online course. Pre-requisites & precluded Courses: Prerequisite(s): BUSI 1002 or BUSI 1005 with a grade of C- or higher in each. This course is a prerequisite to: BUSI 4008 (with a grade of C- or higher) Course Calendar description from the 2018/2019 University calendar: Intermediate Management Accounting and Control [0.5 credit] The use of accounting information for cost control and performance evaluation. Emphasis is on cost accumulation systems, performance evaluation, control models and analytical tools. Course Description: Every business requires decisions; cost and management accounting concepts are used to inform decision-making. This course starts with a review of the basic cost accounting concepts and cost behaviours. It then progresses beyond the basics to more advanced topics. Major topics include: variance analysis, cost behavior, pricing decisions, cost allocation, profitability analysis, process costing, capital budgeting and transfer pricing. This course will help you gain valuable decision making tools. Learning Objectives: The objectives of this course are for every student to increase their knowledge and competency in the following main areas: 1) Solid foundation of cost accounting concepts 2) Tools for planning and control in business 3) The role of accounting cost information in making business decisions 4) Cost allocations and budgeting strategies in decision making
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2 The overall objective of this course is to provide students with the knowledge and tools required to make informed business decisions. Reading(s)/Textbook(s): Please select one of the following options; hard cover textbook, e-book or loose leaf: Cost Accounting: A Managerial Emphasis, Seventh Canadian Edition, 7/E Horngren, Datar, Rajan, Beaubien & Graham ISBN-10: 0133138445 • ISBN-13: 9780133138443 ©2016 Cost Accounting: A Managerial Emphasis, Seventh Canadian Edition, CourseSmart eTextbook, 7/E Horngren, Datar, Rajan, Beaubien & Graham ISBN-10: 0133897060 • ISBN-13: 9780133897067 ©2016 Cost Accounting: A Managerial Emphasis, Seventh Canadian Edition, Loose Leaf Version, 7/E Horngren, Datar, Rajan, Beaubien & Graham ISBN-10: 0133897052 • ISBN-13: 9780133897050 ©2016 CuLearn: Since this is an online course, the continual and frequent use of cuLearn is a must. All course material and resources (excluding the textbook), communication, assignment submission and colaboration will be done through cuLearn and email. It is important that you log on to cuLearn right away and start to be comfortable with using it. To access your courses on cuLearn go to .
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