Updated: 2013-08-23
YORK UNIVERSITY
FACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES
SCHOOL OF ADMINISTRATIVE STUDIES
AP/ADMS 2510 3.0: INTRODUCTION TO MANAGEMENT ACCOUNTING
Fall 2013
Section / Day / Time / Section Director / LocationA / Tuesday / 4-7 pm / John Parkinson / Vari D
B / Thursday / 4-7 pm / Alison Beavis / Ross S 137
C / Monday / 7-10 pm / John Parkinson / ACW 004
D / Wednesday / 11:30-2:30 pm / Lawrence Shum / ACW 006
E / Internet / Gary Spraakman / Internet
F / Thursday / 11:30-2:30pm / Alison Beavis / ACW 006
G / Monday / 4-7 pm / John Parkinson / ACW 004
Contact details
/ SectionsA, C & G: Prof. John Parkinson:
Sections B & F: Prof. Alison Beavis:
Section D: Prof. Lawrence Shum:
Section E: Prof. Gary Spraakman:
Detailed Course Outline
This first course in management accounting introduces students to the use of management accounting information for decision-making, planning and control in a wide range of organizations. Specifically, students learn the basic techniques of management accounting and, to a lesser extent, learn to apply those techniques through quantitative questions and cases.
Weekly Class Schedule
Date / Chapter(s) / Topics(Exclude all Appendices) / Take up in class / Tutorials:
Tuesday 7-9;
Saturday 10-noon / Take up in tutorial
September:
G: Mon9th 4-7
C: Mon 9th 7-10
A: Tue10th 4-7
D: Wed11th 11:30-2:30
F: Thu 12th 11:30-2:30
B: Thu 12th 4-7
E: Internet: week 1 / Chapter 1
Chapter 2 / Managerial Accounting & the Business Environment:
Cost Terms, Concepts & Classifications / Exercise 2-9
Problem 2-17 / Tutorials will be held 10-noon Saturdays and
7-9 pm Tuesdays
September 14th, 17th
Location TBA / Problem 2-20
Problem 2-22
September:
G: Mon 16th 4-7
C: Mon 16th 7-10
A: Tue 17th 4-7
D: Wed 18th 11:30-2:30
F: Thu 19th 11:30-2:30
B: Thu 19th 4-7
E: Internet: week 2 / Chapter 3 / Systems Design: Job Order Costing / Exercise 3-15
Problem 3-20 / September 21st, 24th / Problem 3-17
Problem 3-29
September:
G: Mon 23rd 4-7
C: Mon 23rd 7-10
A: Tue 24th 4-7
D: Wed 25th 11:30-2:30
F: Thu 26th 11:30-2:30
B: Thu 26th 4-7
E: Internet: week 3 / Chapter 4 / Systems Design: Process Costing
Mid-term Quiz #1:
Chapters 1-3
15% / Exercise 4-4
Problem 4-10 / September 28th, October 1st / Exercise 4-1
Problem 4-11
Date / Chapter(s) / Topics
(Exclude all Appendices) / Take up in class / Tutorials:
Tuesday 7-9;
Saturday 10-noon / Take up in tutorial
September/October:
G: Mon 30th 4-7
C: Mon 30th 7-10
A: Tue 1st 4-7
D: Wed 2nd 11:30-2:30
F: Thu 3rd 11:30-2:30
B: Thu 3rd 4-7
E: Internet: week 4 / Chapter 5 / Activity-Based Costing: a Tool to Aid Decision Makers / Exercise 5-14
Problem 5-18 / October 5th, 8th / Exercise 5-15
Problem 5-17
October:
G: Mon 7th 4-7
C: Mon 7th 7-10
A: Tue 8th 4-7
D: Wed 9th 11:30-2:30
F: Thu 10th 11:30-2:30
B: Thu 10th 4-7
E: Internet: week 5 / Chapter 6
Chapter 7 / Cost Behaviour: Analysis & Use
Cost-Volume-Profit Relationships / Exercise 6-6
Problem 7-18 / October 12th, 15th / Problem 6-14
Problem 7-19
October:
G: Mon 21st 4-7
C: Mon 21st 7-10
A: Tue 15th 4-7
D: Wed 16th 11:30-2:30
F: Thu 17th 11:30-2:30
B: Thu 17th 4-7
E: Internet: week 6 / Chapter 8 / Variable Costing: a Tool for Management
Case Study Analysis Theory / Exercise 8-9
Problem 8-15
Case 8-22 / October 19th, 22nd / Problem 8-14
Problem 8-16
October 14th / Thanksgiving - No classes
Date / Chapter(s) / Topics
(Exclude all Appendices) / Take up in class / Tutorials:
Tuesday 7-9;
Saturday 10-noon / Take up in tutorial
October:
G: Mon 28th 4-7
C: Mon 28th 7-10
A: Tue 22nd 4-7
D: Wed 23rd 11:30-2:30
F: Thu 24th 11:30-2:30
B: Thu 24th 4-7
E: Internet: week 7 / Chapter 9 / Budgeting / Problem 9-18 / October 26th, 29th / Exercises 9-6, 9-8
Problem 9-12
Co-curricular Week / Oct 30 –Nov 3 / No classes
November:
G: Mon 4th 4-7
C: Mon 4th 7-10
A: Tue 29th October 4-7
D: Wed 6th 11:30-2:30
F: Thu 7th 11:30-2:30
B: Thu 7th 4-7
E: Internet: week 8 / Chapter 10 / Standard Costs & Overhead Analysis / Exercises 10-9, 10-11, 10-13 / November 5th
(No tutorial on November 2nd) / Exercise 10-2
Problems 10-18, 10-23
Friday November 8th Last Date to drop course without receiving a Grade.
Sunday November 10th - 2:00 – 5:00pm: Common Midterm Chapters 4-9 (30% all sections): Location TBA
November:
G: Mon 11th 4-7
C: Mon 11th 7-10
A: Tue 5th 4-7
D: Wed 13th11:30-2:30
F: Thu 14th 11:30-2:30
B: Thu 14th 4-7
E: Internet: week 9 / Chapter 11 / Reporting for Control / Exercises 11-10, 11-12
Problem 11-21 / November 9th, 12th / Exercises 11-2, 11-5
Problem 11-23
Date / Chapter(s) / Topics
(Exclude all Appendices) / Take up in class / Tutorials:
Tuesday 7-9;
Saturday 10-noon / Take up in tutorial
November:
G: Mon 18th 4-7
C: Mon 18th 7-10
A: Tue 12th 4-7
D: Wed 20th 11:30-2:30
F: Thu 21st 11:30-2:30
B: Thu 21st 4-7
E: Internet: week10 / Chapter 12 / Relevant Costs for Decision Making / Exercises 12-8, 12-11, 12-12
Case: Bidco Foods Inc / November 16th, 19th / Exercise 12-16
Problem 12-19
November:
G: Mon 25th 4-7
C: Mon 25th 7-10
A: Tue 19th 4-7
D: Wed 27th 11:30-2:30
F: Thu 28th 11:30-2:30
B: Thu 28th 4-7
E: Internet: week11 / Chapter 13 / Capital Budgeting Decisions
Mid-term Quiz #2:
Chapters 10-12
15% / Exercises 13-3, 13-4, 13-5
Problem 13-28
Case 13-30:
Ethics & The Manager / November 23rd, 26th / Exercise 13-11
Problem 13-21
December:
G: Mon 2nd 4-7
C: Mon 2nd 7-10
A: Tue 26th Nov 4-7
D: Wed 4th 11:30-2:30
F: Thu 5th 11:30-2:30
B: Thu 5th 4-7
E: Internet: week12 / Case Study Analysis
And Review / Cases:
Justa Co,
York University / November 30th
(No tutorial on December 3rd) / Review and take up issues and problems.
Mark Allocation, etc
There are twoquizzes; for the in-class sections, each will count for 15% towards the overall grade; for the Internet section, each mid-term quiz will count 10% towards the overall grade. The Internet section’s mid-term quizzes will be conducted in room TBA from 6 – 7:30 pm on the following Sundays: September 29th & December 1st. The Internet section will have five group online assignments each worth 2% towards the overall grade.
There will be a common mid-term of two hours in duration that will contribute 30% of the final grade. The mid-term will be held on Sunday November 10th between 2:00 – 5:00pmin room TBA.
There will be a common final exam of three hours in duration, sometime within the period December10thto 23rd 2013. It will contribute 40% towards the overall grade.
The final examination will be comprehensive, covering all course materials (Chapters 1-13). The final exam will include problems and a short case study.
FINAL EXAMINATION
DATE: BetweenDecember 10thand 23rd.
LOCATION: TBA (see Announcements section of this site).
Students will not be allowed to write a final examination worth more than 70% of the final grade.
For those who miss the final exam due to illness or other good cause, there will be a deferred final examination during the period from January 24thto 26th 2014.
The cases, to be analyzed in weeks 10 and 12, will be posted to the course websites.
Textbook
Managerial Accounting:
Garrison, Chesley, Carroll, Webb and Libby(aka Garrison, Noreen, Brewer, Chesley, Carroll, Webb, and Libby)
9th Canadian Edition, McGraw-Hill, 2012
Students are advised to utilize the online learning centre at
Allocation of Marks:
In-class sections: / Internet section:TwoIn-classQuizzes @ 15% each / 30% / Two Quizzes @ 10% each / 20%
One Common Mid-term / 30% / One Common Mid-term / 30%
Final Examination / 40% / Five Online assignments / 10%
Total / 100% / Final Examination / 40%
Total / 100%
Quizzes/Mid-term exams
The Quizzes will consist of multiple-choice and/or short-answer problems. They will be done in class before the start of the lecturefor the in-class sections, and 6:00 – 7:30pm on Sundays September 29th and December 1stfor the internet section. The Common Mid-term will consist of multiple-choice and problem-solving questions. If you miss a quiz or the mid-term exam, no make-up is available. Instead, the weight of one missed exam will be automatically transferred to the final examination weighting. With an attempt at an exam, the weight of that exam will no longer be eligible for transfer to the final examination weighting.
Important to note
Pre-requisites, which must have been successfully completed prior to taking this course, are:
MATH: 12U or equivalent
ADMS 2500 3.0
ECON 1000 3.0
RELEVANT UNIVERSITY REGULATIONS
Deferred Exams: Deferred standing may be granted to students who are unable to write their final examination at the scheduled time or to submit their outstanding course work on the last day of classes. In order to apply for deferred standing, students must register at Followed by
handing in a completed DSA form and supporting documentation directly to the main office of the School of Administrative Studies (282 Atkinson) and add your ticket number to the DSA form. The DSA and supporting documentation must be submitted no later than five (5) business days from the date of the exam. These requests will be considered on their merit and decisions will be made available by logging into the following link No individualized communication will be sent by the School to the students (no letter or e-mails).
Students with approved DSA will be able to write their deferred examination during the School's deferred examination period. No further extensions of deferred exams shall be granted. The format and covered content of the deferred examination may be different from that of the originally scheduled examination. The deferred exam may be closed book, cumulative and comprehensive and may include all subjects/topics of the textbook whether they have been covered in class or not. Any request for deferred standing on medical grounds must include an Attending Physician's Statement form; a “Doctor’s Note” will not be accepted.
DSA Form:
Attending Physician's Statement form:
The deferred examinations for the Fall 2013 term shall be held in the period January 24 to 26 2014.
Academic Honesty: The Faculty of Liberal Arts and Professional Studies considers breaches of the Senate Policy on Academic Honesty to be serious matters. To quote the Senate Policy on Academic Honesty. The Policy on Academic Honesty is an affirmation and clarification for members of the University of the general obligation to maintain the highest standards of academic honesty. As a clear sense of academic honesty and responsibility is fundamental to good scholarship, the policy recognizes the general responsibility of all faculty members to foster acceptable standards of academic conduct and of the student to be mindful of and abide by such standards. Suspected breaches of academic honesty will be investigated and charges shall be laid if reasonable and probable grounds exist.
Students should review the York Academic Honesty policy for themselves at:
Students might also wish to review the interactive on-line Tutorial for students on academic integrity, at:
Grading Scheme and Feedback Policy: The grading scheme (i.e. kinds and weights of assignments, essays, exams, etc.) shall be announced, and be available in writing, within the first two weeks of class, and, under normal circumstances, graded feedback worth at least 15% of the final grade for Fall, Winter or Summer Term, and 30% for ‘full year’ courses offered in the Fall/Winter Term be received by students in all courses prior to the final withdrawal date from a course.
Note: Under unusual and/or unforeseeable circumstances which disrupt the academic norm, instructors are expected to provide grading schemes and academic feedback in the spirit of these regulations, as soon as possible. For more information on the Grading Scheme and Feedback Policy, please visit:
In-Class Tests and Exams - the 20% Rule: For all Undergraduate courses, except those which regularly meet on Friday evening or on a weekend, tests or exams worth more than 20% will not be held in the two weeks prior to the beginning of the official examination period. For further information on the 20% Rule, please visit:
For further information on examination scheduling and other important dates, please refer to:
Reappraisals: Students may, with sufficient academic grounds, request that a final grade in a course be reappraised (which may mean the review of specific pieces of tangible work). Non-academic grounds are not relevant for grade reappraisals; in such cases, students are advised to petition to their home Faculty. Students are normally expected to first contact the course director to discuss the grade received and to request that their tangible work be reviewed. Tangible work may include written, graphic, digitized, modeled, video recording or audio recording formats, but not oral work. Students need to be aware that a request for a grade reappraisal may result in the original grade being raised, lowered or confirmed. For reappraisal procedures and information, please visit the Office of the Registrar site at:
Accommodation Procedures: LA&PS students who have experienced a misfortune or who are too ill to attend the final examination in an ADMS course should not attempt to do so; they must pursue deferred standing. Other students should contact their home Faculty for information. For further information, please visit:
Religious Accommodation:YorkUniversity is committed to respecting the religious beliefs and practices of all members of the community, and making accommodations for observances of special significance to adherents. For more information on religious accommodation, please visit:
Academic Accommodation for Students with Disabilities
The nature and extent of accommodations shall be consistent with and supportive of the integrity of the curriculum and of the academic standards of programs or courses. Provided that students have given sufficient notice about their accommodation needs, instructors shall take reasonable steps to accommodate these needs in a manner consistent with the guidelines established hereunder. For more information please visit the Disabilities Services website at
York’s disabilities offices and the Registrar’s Office work in partnership to support alternate exam and test accommodation services for students with disabilities at the Keele campus. For more information on alternate exams and tests please visit
Please alert the Course Director as soon as possible should you require special accommodations.
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