ACTG 2p21 Accounting for Planning and Control 1
Internal recording systems devised to implement and guide management planning and control with particular emphasis on cost finding, product costing, cost behavior, and cost allocation as well as analysis and communication of relevant information to users in a professional manner.
This course has 3 main areas, as described above in the Undergraduate Calendar:
We will study these 3 areas simultaneously by using a mixture of written, spreadsheet, oral, and problem-based assignments and exams.
Course format: Class will be lecture and discussion. For the greatest success you should work as many of the problems in each chapter as you can. Some of the problems are redundant, of course, and so you should exercise judgment in selecting problems to work. Your success in learning to solve accounting problems is the most important single factor in your grade. You need to bring your textbook to class, or have a phone or laptop available, so that we can use problems and examples for class discussion. Printouts of solutuions from the solutions manual may not be used in class, however your worked-out solutions may be used in class.
Text: There are several texts required for this course: a traditional text for the fundamentals and a smaller book to add some specific cost-reduction content.
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Title
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Required
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Costs:
Reduction, Control, Measurement 2018, by Paul Scarbrough, and Jan Alpenberg |
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Japanese
Cost Management [by Sakurai and Scarbrough] [available on the course
web-page] |
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Suggested
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Cost
and Management Accounting Multiple Choice questions and answers. You can order
this yourself. Details will be supplied in class. Also see https://www.gleim.com/?promoID=INTLSTUD-EQE-MAN-BS-NB for discounted purchase.
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Examinations: There will be in-class exams/quizes and a comprehensive final exam.
Academic Misconduct: Students should note that copying, plagiarizing, crib notes, or other forms of academic misconduct will not be tolerated. Any student caught engaging in such activities will be subject to academic discipline raging from a mark of zero on the assignment or test/examination to dismissal from the University, as outlined in the University calendar. Any student abetting or otherwise assisting in such misconduct also will be subject to academic penalties. All work turned in will be submitted to TurnItIn.
Absence policy
THERE ARE NO MAKE-UPS FOR THE EXAMS. IF YOU MISS AN EXAM DUE TO ILLNESS: Contact your instructor prior to the exam unless you are physically incapacitated. Within 7 days you must deliver to your instructor a valid student medical certificate. If your certificate is completed properly, and your instructor accepts it as a valid excuse, the weight for a missed item will be shifted to the final.
Grading Policy: Grades will be assigned based on the following scale from the Brock catalogue.
Your grade will be computed as follows, based on your assessment at the end of the term:
You
must pass each element in order to assign a percentage. If you fail a component you are assigned the maximum points for that
element. There are no points for the OLQs. You can miss 2 with no penalty, however after that there is a 1% deduction off of your final mark for every OLQ missed.
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Category |
Minimum percentage
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Your
selection (whole numbers) |
Maximum percentage
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Default percemtage if not completed
correctly or passed
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Assignments (as a total) Short essays are .16667 each Elevator Pitch is .16667 Spreadsheet is .5 |
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25 |
20 |
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Quizes 1 and 2(averaged)
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5
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40 |
30
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Final Exam (you must pass the
final exam to pass the course. If you fail the final exam, your mark for the course will be
the mark on the final exam.
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20 |
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60 |
50 |
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Total:
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Must
equal 100 |
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