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S11_B03_Course_Outline (2) - MGTB03H3 MANAGEMENT ACCOUNTING...

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MGTB03H3 MANAGEMENT ACCOUNTING – S UMMER 2011 C OURSE O UTLINE AND G ENERAL I NFORMATION 1. Course Description: This course is an introduction to management and cost accounting with an emphasis on the use of accounting information in managerial decision-making. Topics include patterns of cost behaviour, cost allocation, transfer pricing, budgeting and control systems. The purpose of the course is to provide an understanding of the role of accounting data in the internal management of enterprises. To the extent that they can be differentiated, there are three main areas of interest in the course: (1) cost accounting (accumulation of costs for income determination and decision-making), (2) managerial accounting (design of cost systems and use of economic data for decision-making), and (3) planning, control and performance evaluation. Prerequisites: Financial Accounting [ MGT B05H ] and Economics [ ECM A02/A03Y ]. Exclusion : MGT123H, MGT223H & MGT323H, VPAB13H  2. Learning Objectives: The course is designed to achieve the following objectives: The student should be able to: 1. Determine and analyze cost functions, and generate and interpret basic management accounting information. 2. Explore strategic cost analysis and related management techniques, such as: Activity Based Costing, Activity Based Management, and Relevant Cost Analysis. 3. Define and explain management accounting and the context within which it functions. 4. Analyze and appreciate the control process and performance measurement to make effective business decisions. Though this course does satisfy the requirements of the three major accounting groups in Canada for an introduction to the subject, it is not intended solely for professional accountancy training. They provide a better understanding and a valuable analytical tool for anyone considering a career in management. 3. Instructors: L01, L02 & L30 Dr. Liang Chen Telephone: (416) 287-7335 Office: IC358 E-Mail: [email protected] 1
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4. Readings – Required Text: Eldenburg, Wolcott, Chen and Cook, Cost Management: Measuring, Monitoring, and Motivating Performance , 1 st Canadian edition, 2009. (Wiley) 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. Suggested Other Sources: Students are expected to have a general knowledge of current business and economic developments, especially as they relate to topics covered in the course. The daily Report on Business of the Globe & Mail and the Financial Post of the National Post are recommended.
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