Due to COVID19, courses offered in the Spring 2022 term may be delivered in a remote delivery format and

may have changes not reflected in the Course Outline. The Course Section Information (CSI) document provided
by the professor at the semester start may have updated information in which case the CSI serves as a formal
addendum to the course outline.

COURSE SECTION INFORMATION

ACC1205 Introduction to Management Accounting

Accounting and Financial Practice Ontario Graduate Certificate

Professors: Allan Woodhouse & Marc Seguin Course Number: ACC1205

Emails: woodhoa@algonquincollege.com Course Section: ALL

seguinm@algonquincollege.com Academic Year: 2022
Phone: N/A Term: Spring
Office: N/A Academic Level: 2

Section-Specific Learning Resources

Required Textbook:
Garrison, R., Webb, A. & Libby, T. (2021), Managerial Accounting (12th Canadian Ed) with Connect,
McGraw Hill: Toronto
Hardware and Software:
Laptops are required in this course including Microsoft Excel 2019

❖ Other related materials will be provided to the student as required.

Evaluation Breakdown

Assessment Value CLRs

10 online chapter assignments with Connect – see Learning 30% 1, 2, 3, 4, 5,
Schedule below for further details 6, 7, 8
Mid-term test 30% 1, 2, 3
Final exam 40% 1, 2, 3, 4, 5,
6, 7, 8

Learning Schedule (subject to change with notification)

 Weekly Theme and Learning Assessments
Week Resources CLRs
Learning Outcomes Activities (%)
Weeks Explain the role of In Class Connect Chapters 1-2 1
1-2 managerial accounting in • Lecture Assignments
• Excel based • Chapter 1
the business environment, exercises (2%)
the various meanings of • Chapter 2
cost terms and concepts Hybrid (3%)
• Excel based
and prepare manufacturing exercises
financial statements. • Online exercises
on Connect
Weeks Explain the effects of In Class Connect Chapters 3-4 2
3-4 changes in activity levels • Lecture Assignments
• Excel based • Chapter 3
on both fixed and variable exercises (3%)
costs, analyze mixed costs • Chapter 4
and compile cost-volume- Hybrid (3%)
• Excel based
profit analyses. exercises
• Online exercises
on Connect
Weeks Discuss the concept of In Class Connect Chapter 5 3
5-6 predetermined overhead • Lecture Assignment
• Excel based • Chapter 5
rates; prepare journal (3%)
exercises
entries for job order
costing Hybrid
• Excel based
exercises
• Online exercises
on Connect
Week
7 Midterm test Chapters 1-5 1, 2, 3
(30%)

Week
Midterm Break Week – No Class
8
Week Apply activity-based In Class Connect Chapter 7 4
9 costing and explain how it • Lecture Assignment
• Excel based • Chapter 7
differs from a traditional (3%)
exercises
costing system
Hybrid
• Excel based
exercises
• Online exercises
on Connect
Week Apply the concepts of In Class Connect Chapter 8 5
10 variable costing and • Lecture Assignment
• Excel based • Chapter 8
explain how it differs from (2%)
exercises
absorption costing
Hybrid
• Excel based
exercises
• Online exercises
on Connect
Weeks Understand the budget In Class Connect Chapter 9 6
11-12 process in a business • Lecture Assignment
• Excel based • Chapter 9
exercises (5%)

Hybrid
• Excel based
exercises
• Online exercises
on Connect
Week Understand In Class Connect Chapter 11 7
13 decentralization and the • Lecture Assignment
• Excel based • Chapter 11
use of financial exercises (3%)
performance reports for
management control Hybrid
• Excel based
exercises
• Online exercises
on Connect
Week Understand the concept of In Class Connect Chapter 12 8
14 relevant costs for decision • Lecture Assignment
• Excel based • Chapter 12
making purposes (3%)
exercises

Hybrid
• Excel based
exercises
• Online exercises
on Connect

Week Final Exam (40%) Chapters 1-5, 1, 2, 3,

7-9, 11-12 4, 5, 6,
15 7, 8

Other Important Information

N/A