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An overview of the course materials, assignments, and assessments for the acc 1110 course at the university of manitoba. It includes details on the organization of the course content in the um learn platform, the assigned readings, demonstration questions, and group case assignments. The document also outlines the grading scheme, including the weights of the various assessments such as assignments, the midterm exam, and the final cumulative exam. Additionally, it covers important policies and guidelines related to academic integrity, such as the consequences of academic dishonesty. The document serves as a comprehensive reference for students enrolled in the acc 1110 course, helping them navigate the course requirements and expectations.
Typology: Summaries
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Asynchronous Distance Education
Name: Alexandra McMullen, CPA, CA. Office: Virtual on Zoom Email: alexandra.mcmullen@umanitoba.ca Office hours: M/W 11:45 am-12:45 pm. Please email to set up a Zoom appointment.
This course covers the role of accounting in the creation and application of business information used by decision-makers in the management of enterprise.
This first course in managerial accounting introduces students to the use of accounting information for internal management decision-making. The internal user focus is a notable contrast to the emphasis in financial accounting of reporting the results of a company’s operations to external users. The course is designed from the perspective of the general manager, and its primary purpose is to develop the ability to use rather than to prepare accounting information.
Specifically, this course should help you to
products or services. Accurate cost data is an essential prerequisite for proper managerial decision-making.
The course will also address the following learning goals:
The course is asynchronous and is meant to be taken online at your own pace. The majority of the material for this course has been posted on UMLearn and is available for you from the start of the course. Guidelines have been given to you on how to approach the course, but you are responsible for the self- management of covering the material.
There are two exams throughout the term. They may have qualitative and quantitative components. These will be online, remotely-written exams using UMLearn and Respondus Lockdown and Monitor. You will need a device (computer or iPad; note that smartphones and Chromebooks will not work) with one of the following operating systems:
You will need the Chrome browser. Other browsers such as Safari will not work.
Please respect copyright laws. Photocopying textbooks or other reading material is a violation of copyright laws and is unethical, unless permission to copy has been obtained.
Midterm Examination: Chapters 1 to 5 & 7
Friday June 24, 9:00am – 11:00am (Based on Central Time, CST)
6 Connect On-Line Assignments: (1.5% each) 9.0% Assignment 1: Ch. 2 By 11:59 PM, May 22, 2022 Assignment 2: Ch. 4 By 11:59 PM, June 5, 2022 Assignment 3: Ch. 5 By 11:59 PM, June 12, 2022 Assignment 4: Ch. 8 By 11:59 PM, June 26, 2022 Assignment 5: Ch. 10 By 11:59 PM, July 10, 2022 Assignment 6: Ch. 11 & Appendix By 11:59 PM, July 31, 2022
Group Excel Case Assignments: (3% each) 6.0% Case 1 By 11:59 PM, June 17, 2022 in UM Learn Dropbox Case 2 By 11:59 PM, July 8, 2022 in UM Learn Dropbox
Final Examination: (50%) Cumulative Final Exam (3 hours) TBD 50.0% Total 100.0%
Letter Grades
When all scores are in after the final exam, letter grades are then determined based on distribution. In the past, the weighted course average has been in C or C+ range. Please note that all final grades are subject to departmental review.
Group Excel Case Assignments: Both assignments are to be done in groups using Excel functions and templates provided, where applicable. Save your final team work in the Excel Workbook before submitting in the Dropbox on UM Learn course website. Late, individual, or in-person paper-based submissions will not be accepted. Marks will be lost for not using the Excel functions or format. Individual score of each assignment will be adjusted accordingly to compute the end-of-term course grade. Groups will be assigned by the instructor when the registration revision period is over. It is suggested that you make a copy of your answer to check against the graded assignment. For both assignments, the credit is based on having certain check figures correct.
Mandatory Connect Assignments for the 12th CE : Your grade on the Connect assignments will be based on your actual performance. Be advised that you MUST hit “SUBMIT” to submit the assignment to Connect: it is not submitted automatically. If you are not satisfied with your score, you are able to re-do
the assignment as many times as you like, but make sure to submit the assignment after each attempt. The best attempt will be the one used for your overall score. Late assignments are not accepted.
Examinations: The examinations will be online, remotely-written exams using UMLearn and Respondus Lockdown and Monitor. You will need a device (computer or iPad; note that smartphones and Chromebooks will not work) with one of the following operating systems:
You will need the Chrome browser. Other browsers such as Safari will not work.
Cell phones are not permitted. You must bring your student ID card to the exam. A driver license is not sufficient to prove your student status to write an examination with the University of Manitoba.
End of chapter self-study questions: The Connect assignments are NOT sufficient preparation for this course. This course outline includes a list of self-study questions that should to be done at the end of each chapter. These questions are designed to allow students to review lecture material and to practice applying knowledge of each subject area. Reviewing the assigned Connect e-book video(s) before attempting the self-study questions will be helpful. Solutions of after-chapter problems are provided in the UM Learn course site.
Students may benefit from working on questions with a study partner or in a small group. This will help ensure completeness of your individual responses. Questions will not be handed in for grading. It is each student’s responsibility to check their own responses against solutions in detail and to identify areas where improvement is necessary. Any persistent difficulties should be discussed with the instructor during office hours or by email.
There is no make-up midterm examination. In all cases of midterm absence, the instructor should be advised within 7 calendar days of the examination date. Students who miss the midterm examination for legitimate reasons (medical, compassionate, or COVID-19 complications) and provide suitable documentation in time (if required) will have the weight of midterm exam put on the final exam.
Note that a conflict with employment is not an excused absence considered by the University. If you miss any test for non-legitimate reasons you will be given a score of 0 (zero) for that test. There will be NO DEFERRED TEST privileges.
Do not make travel plans before the Final Exam. I cannot let you take the exam earlier/later because you booked a flight ticket for a date earlier than the final exam. In the event you have to miss the Final Exam for a valid reason, a request for a deferred exam must be made at your home Faculty’s Undergraduate
May 23 3- Cost Behaviour: Step-Variable and Types of Fixed Costs; Mixed Costs
May 30 4- Cost-volume Profit Relationships (omit sales mix, pages 111 -
June 5 Connect Assignment #2 due by 4 : 00 PM, CST (ch 4) June 6 5 - System Design: Job Order Costing; Appendix 5A pages 193-
June 12 Connect Assignment #3 due by 11 : 59 PM, CST (ch 5) June 13 7 - Activity Based Costing: A tool to aid decision making
June 1 7 Excel Group Case Assignment 1 due by 11:59 PM, CST; Submit via UM Learn Dropbox- Only the most recent submission is kept June 20 8- Variable Costing: A Tool for Management
June 24 Midterm 9 :00 to 11 :00 AM, CST (Chapters 1 – 5 & 7) June 26 Connect Assignment #4 due by 11 : 59 PM, CST (Ch 8) June 20, 27 9- Budgeting budget handout (P9- 20), P9-
July 4 10- Standard Costs and Overhead Analysis (Omit Fixed OH pages 410- & App)
P: 10-32 (omit 4), 10- (omit 3b and 4)
July 8 Excel Group Case Assignment 2 due by 11 : 59 PM, CST; Submit via UM Learn Dropbox-Only the most recent submission is kept July 10 Connect Assignment #5 due by 11 : 59 PM, CST (ch 10) July 18, 25 11 - Reporting for Control and Appendix 11A Transfer Pricing
Jul 31 Connect Assignment #6 due by 11 : 59 PM, CST (ch 11) Aug 1 12-Relevant Costs for Decision Making and Appendix 12A pages 579-
Aug 8 Course Review Final Exam (Comprehensive) - TBD
The Asper School of Business is proudly accredited by AACSB. Accreditation requires a process of continuous improvement of the School and our students. Part of “student improvement” is ensuring that students graduate with the knowledge and skills they need to succeed in their careers. To do so, the Asper School has
and objective(s) will be addressed in this course and done so by means of the items listed next to the checkmark.
Goals and Objective in the Undergraduate Program
Goals and Objectives Addressed in this Course
Course Item(s) Relevant to these Goals and Objectives
A. Determine which quantitative analysis technique is appropriate for solving a specific problem.
Entire course
B. Use the appropriate quantitative method in a technically correct way to solve a business problem.
Entire course
C. Analyze quantitative output and arrive at a conclusion.
Entire course
A. Use correct English grammar and mechanics in their written work.
Short-answer assignment questions B. Communicate in a coherent and logical manner Short-answer assignment questions C. Present ideas in a clear and organized fashion. ^ Short-answer assignment questions
A. Identify ethical issues in a problem or case situation ^ Qualitative assignments and exams B. Identify the stakeholders in the situation. C. Analyze the consequences of alternatives from an ethical standpoint.
(^) Qualitative assignments and exams D. Discuss the ethical implications of the decision. ^ Qualitative assignments and exams
The online format of class delivery does not lower the Asper School’s academic integrity standards. The same high levels of academic integrity are expected this term as they are in previous terms.
It is critical to the reputation of the Asper School of Business and of our degrees that everyone associated with our faculty behave with the highest academic integrity. As the faculty that helps create business and government leaders, we have a special obligation to ensure that our ethical standards are beyond reproach. Any dishonesty in our academic transactions violates this trust. The University of Manitoba General Calendar addresses the issue of academic dishonesty under the heading “Plagiarism and Cheating.” Specifically, acts of academic dishonesty include, but are not limited to:
using the exact words of a published or unpublished author without quotation marks and without referencing the source of these words (includes Chat messages posted during class) duplicating a table, graph or diagram, in whole or in part, without referencing the source paraphrasing the conceptual framework, research design, interpretation, or any other ideas of another person, whether written or verbal (e.g., personal communications, ideas from a verbal presentation) without referencing the source copying the answers of another student in any test, examination, or take-home assignment recording exam questions using any method, regardless of whether those are shared with others sharing exam questions with those who are yet to take the exam, including future students or attempting to sell exam questions providing answers to another student in any test, examination, or take-home assignment taking any unauthorized materials into an examination or term test (crib notes) impersonating another student or allowing another person to impersonate oneself for the purpose of attendance, earning class participation marks, submitting academic work, or writing any test or examination stealing or mutilating library materials accessing test prior to the time and date of the sitting changing name or answer(s) on a test after that test has been graded and returned submitting the same paper or portions thereof for more than one assignment, without discussions with the instructors involved
Group Projects and Group Work
Many courses in the Asper School of Business require group projects. Students should be aware that group projects are subject to the same rules regarding academic integrity. All group members should exercise special care to ensure that the group project does not violate the policy on Academic Integrity. Should a violation occur, group members are jointly accountable unless the violation can be attributed to specific individuals.
Some courses, while not requiring group projects, encourage students to work together in groups before submitting individual assignments. If it’s unclear whether it is allowed, students are encouraged to seek clarification from the instructor to avoid violating the academic integrity policy. In the Asper School of Business, all suspected cases of academic dishonesty in undergraduate courses are reported to the Dean's office and follow the approved disciplinary process. See following table for typical penalties for academic dishonesty in the Asper School.
The University of Manitoba provides many different services that can enhance learning and provide support for a variety of academic and personal concerns. You are encouraged to visit the below websites to learn more about these services and supports.
For Information on… …follow this link
Reporting discriminatory behavior by another university member Speak Up
Tech-related issues with UM Learn or videoconferencing Information Services & Technology
Admission, Registration, Tuition Fees, Important Dates, Final Exams, Graduation, and Transcripts Registrar’s Office Academic policies & procedures, regulations, Faculty-specific information, degree and major requirements
Academic Calendar
Help with research needs such as books, journals, sources of data, how to cite, and writing Library Resources Tutors, workshops, and resources to help you improve your learning, writing, time management, and test-taking skills Writing and Learning Support Support and advocacy for students with disabilities to help them in their academic work and progress Student Accessibility Services Copyright-related questions and resources to help you avoid plagiarism or intellectual property violations Copyright Office Student discipline bylaws, policies and procedures on academic integrity and misconduct, appeal procedures Academic Integrity Policies & procedures with respect to student discipline or misconduct, including academic integrity violations Student Discipline Students’ rights & responsibilities, policies & procedures, and support services for academic or discipline concerns Student Advocacy Your rights and responsibilities as a student, in both academic and non-academic contexts Your rights and responsibilities
Medical services for any physical or mental health issues University Health Service
Information on health topics, including physical/mental health, alcohol/substance use harms, and sexual assault Health and Wellness Mental health, including anxiety, stress, depression, help with relationships or other life concerns, crisis services, and counselling. Student Counselling Centre Support services available for help regarding any aspect of student and campus life, especially safety issues Student Support Case Management Resources available on campus, for environmental, mental, physical, socio-cultural, and spiritual well-being Live Well @ UofM Help with any concerns of harassment, discrimination, or sexual assault
Respectful Work and Learning Environment Concerns involving violence or threats, protocols for reporting, and how the university addresses them Violent or Threatening Behaviour
April 8, 2022
The University of Manitoba (the “UM”) is committed to maintaining a safe learning environment for all students, faculty, and staff. Should campus operations change because of health concerns related to the COVID-19 pandemic or other campus-wide emergency, it is possible that this course will move to a fully remote delivery format. Should the instructor be required to stay at home for an extended period and an alternate instructor not be available, the course may move temporarily to a remote delivery format.
Mask Wearing
In a face-to-face environment, our commitment to safety requires students to observe all Covid guidelines set by the University (https://umanitoba.ca/coronavirus )
While on campus and in class, you must wear masks as stipulated in current University policies, procedures, and guidelines. The University highly recommends the use of KN-95 masks; the minimum requirement is a ATSM Level 2 Medical mask. Both mask types are available at many locations on campus.
Students who fail to comply are subject to disciplinary action in accordance with the Student Discipline Bylaw and the Non-Academic Misconduct and Concerning Behaviour Procedure.
If you do not follow masking requirements, you will be asked to leave the learning space and may only return to the class already in progress when you have complied with this requirement. Repeated issues will result in disciplinary action as previously noted.
Students should not eat or drink during class time.
Illness
Remember: STAY HOME IF YOU HAVE SYMPTOMS OR ARE ILL. If you become ill we highly recommend that you self-isolate; you should notify your instructor by email so you can develop a plan to complete the course learning outcomes while you are absent.
What to do if you become ill while at UM: