C06F+10-11+Outline - University of Toronto at Scarborough...

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University of Toronto at Scarborough 2010-11 A. Stawinoga MGTC06F - INTERMEDIATE MANAGEMENT ACCOUNTING GENERAL INFORMATION AND COURSE OUTLINE Introduction As with the prerequisite course (MGT B03), the purpose of this course is to provide an understanding of the role of accounting data in the internal management of enterprises. However, in this course, greater attention is placed on the concepts, techniques, uses and limitations of cost accounting systems. Many of these widely used systems were developed to meet operational needs different from those currently being dealt with in some organizations. Knowledge of these traditional approaches is important however, not only for understanding the environment where you will eventually work (whether specifically as an accountant or in management). It also provides a foundation for making the transition, where appropriate, to new costing techniques and performance evaluation measurements. Readings A. Required Texts 1)C.T. Horngren, G. Foster, S.M. Datar, H.D. Teall & MP Gowing Cost Accounting: A Managerial Emphasis 4th Canadian edition, 2007 or 5 th Canadian edition 2009 (Prentice-Hall) Henceforth referred to as HFDT You are expected to have completed the assigned readings before the class session for which the items are listed. Please bring your copy of the text to all class sessions. At the end of most chapters are Self-Study Problems with solutions provided. It is strongly recommended that you attempt to solve these problems before tackling some of the more complex text questions. 2) Various cases may be discussed in class, either from the HFDT text or distributed in class during the course. In addition, various articles may be distributed in class. These are required readings whether or not the items are formally listed on this course outline. B. Recommended Readings: The Study Guide for the HFDT text (web-based, please refer to page xxvii) provides a summary of each chapter and short questions to test your understanding of the material. It may be a useful supplement to the text but should not be used as a substitute. A Student Solutions Manual is available, containing solutions for all even-numbered questions & problems in the HFDT textbook.
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