ADM3225 - Cost Accounting

发布时间：2024-05-09

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ADM3225 - Cost Accounting

Course Information

Location

This is a self-paced online course where you will independently complete online activities, as provided in this course.

Course Objectives

In ADM3225, we continue to emphasize internal uses of accounting information for planning, control, and decision making within organizations. The concepts of cost accounting, cost management applications, and analysis in a variety of settings will be explored. Students will develop proficiency in strategic and critical thinking, decision making, interpretation of data, and communication of results.

By the end of this course, you will be able to:

. Analyze a variety of short-term decisions using relevant information and recommend a supported course of action

. Interpret data visualizations and communicate conclusions to different stakeholders

. Calculate and interpret variances related to organizational performance

. Use established models to determine costs related to manufactured inventories and allocation of overhead to products and departments

. Differentiate between the various pricing models used in organizations, both externally and internally

. Design performance measurement models to enable organization in assessing an organization’s strategy

Prerequisites and Technical Skills

All students taking this course must have already taken:

• ADM2223 Managerial Accounting

No exceptions are provided for this prerequisite.

Technology

You will be accessing the following program during this course:

. WileyPLUS (more information is provided in the Course Resources section below)

Please note that instructions on how to register and access WileyPLUS is provided in the course materials on D2L. Students are expected to read, understand, and abide by all privacy policies and terms of use for all technology used in the course.

Course Resources

Required Resources

Textbook

Cost Accounting, 1st edition, Farmer and Fredin: John Wiley and Sons Canada, Ltd. 2022, with a

WileyPLUS Registration Code. ISBN 9781119731856. This is a loose-leaf format with the WileyPLUS code included.

IMPORTANT NOTES REGARDING WileyPLUS:

. WileyPLUS access for Cost Accounting is a requirement for this course.

. Students who do not wish to purchase a text for this course may also purchase the code alone at Wiley.ca. A complimentary e-version of the textbook accompanies the WileyPLUS code, which

you will have access to for the duration of the course.

You can acquire the textbook/code from the following locations:

. UNB Bookstore

. www.wiley.ca

Other Required Resources

Online course materials can be found in D2L Brightspace, UNB’s online Learning Management System. You can access it through the MyUNB portal for single login to all UNB services.

Optional Resources

There are numerous study resources available in the WileyPLUS module for the course textbook. Click on the menu item “Wiley Course Resources” and explore each chapter to find materials that may work for you. You will find the following items:

. Crossword Puzzle: A fun way to test your understanding of definitions and theories in the chapter.

. Flashcards: Quick references to the main concepts of each chapter in a “flashcard” format, with an optional quiz to test your knowledge at the end.

. Videos: A variety of real-life application of concepts, walk-throughs of some of the text

examples, CPA / CMA exam videos (NOTE: These videos are based on the US CPA and US CMA programs, but the concepts covered are similar to those in the Canadian CPA). Ideal for students who want to “see accounting in action” .

Students will find these reference materials can aid in their understanding of this course.

NOTE: These resources are optional, and there are no marks assigned for completion of the activities. There is no obligation for students to complete or view any of the optional resources, nor will any assignments, quizzes, or tests be based on these resources.

Assessments

Assessments	Description	Weight (out of 100%)
WileyPLUS Assignments	Complete end-of-module assignments through WileyPLUS. Students will be given two attempts to complete the assignments.	25%
WileyPLUS Quizzes	Complete end-of-module quizzes through WileyPLUS. The questions are qualitative in nature and are intended to test understanding of theoretical concepts. Students will be given one attempt to complete each quiz.	10%
WileyPLUS Midcourse Test	There is one midcourse test that will be administered through the WileyPLUS system. The test will be a timed 120-minute exam, testing materials covered up to and including Module 5. The test must be completed in one sitting. NOTE: This test must be scheduled.*	25%
WileyPLUS Final Test	There will be a comprehensive end-of-course test with emphasis on materials not covered by the Midcourse Test. The test will be a timed 180- minute exam, administered through the WileyPLUS system. The test must be completed in one sitting. NOTE: This test must be scheduled.*	40%

*IMPORTANT NOTES REGARDING SCHEDULING TESTS:

In order to book your Midcourse Test, you must contact BOTH instructors via email no less than THREE BUSINESS DAYS PRIOR to the desired test date.

. In the email, you should indicate the date and time you wish to take your test.

. It is preferred that you email BOTH instructors with your request, as instructors may be away or unavailable, especially if the dates are requested outside of the normal semester timeframe.

An instructor will reply with an email containing information on how to access the test.

Grading

You can track your progress in this course by viewing your grades in WileyPLUS as you complete assessments (assignments, quizzes, tests).

All evaluation components will be assigned a numerical grade, then converted to a final letter grade for the course using the scale noted below.

Instructors reserve the right to adjust final grades by as much as 2% on the basis of rounding of conversions for cumulative scores for the course.

Letter Grade	Percentage Grade Range	Grade Points
A+	95-100	4.3
A	88-94	4.0 (Excellent)
A-	80-87	3.7
B+	73-79	3.3
B	66-72	3.0 (Good)
B-	60-65	2.7
C+	55-59	2.3
C	50-54	2.0 (Satisfactory)
D	40-49	1.0
F	0-39	0.0
WF		0.0