Course

Intermediate Managerial Accounting

Important Notice

This course is not active. Please contact Department Chair for more information.

Faculty
Commerce & Business Administration
Department
Accounting
Course code
ACCT 2420
Credits
3.00
Semester length
15 Weeks X 4 Hours per week = 60 Hours
Max class size
35
Method(s) of instruction
Lecture
Typically offered
To be determined

Overview

Course description
This course introduces the student to alternative systems, processes, and analytical techniques used in managing and controlling more sophisticated business operations. Topics include pricing, product profitability and cost management decisions; strategy, balanced scorecard and strategic profitability analysis; cost allocation and transfer pricing; process costing; inventory management; sales variance and customer profitability analysis; and capital budgeting.
Course content
  1. Pricing decisions and cost management
  2. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
  3. Transfer Pricing
  4. Process Costing
  5. Inventory Management
  6. Strategy, Balanced Scorecard, and Strategic Profitability Analysi
  7. Capital Budgeting
Learning activities

Lectures, demonstration, and discussion combined with written and computerized exercises in problem-solving activities.  In addition, students will be required to use a team approach in the oral presentation of solutions to discussion questions and case analyses.

Means of assessment
Assignments  10%
Collaborative learning problems and cases     20%
Midterm examination  30%
Comprehensive final examination  40%
  100%

Students must write the midterm examination and the final examination to obtain credit for the course.

Learning outcomes

At the end of the course, the successful student should be able to:

  1. Demonstrate the use of alternative systems and techniques to furnish management information in more complex operational settings
  2. Develop, analyze and use appropriate data for management decision-making and control purposes given a variety of business operating scenarios
  3. Apply case analysis to business situations involving higher level decision making and information requirements
  4. Demonstrate the ability to work cooperatively in a group setting
Textbook materials

Textbooks and Materials to be Purchased by Students

 

Horngren, Charles T. et al.  Cost Accounting:  A Managerial Emphasis, latest edition. Pearson Education.

 

Horngren, Charles T. et al.  Student Solution Manual, latest edition. Pearson Education, optional.

 

Brandt, Allen R., et al. Cases in Management Accounting and Control Systems, latest edition. Pearson Education.

                 

Instructor compiled materials (if applicable).

 

Any one of the following calculators:

1.        Texas Instruments BA II Plus

2.        Hewlett-Packard 10B

Requisites

Prerequisites

(ACCT 2320 with a grade of C or better) AND (CMNS 1115 with a grade of C or better OR ENGL 1130 with a grade of C or better).

Corequisites

No corequisite courses.

Equivalencies

No equivalent courses.

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

(Current)

Course Transfers

These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca

Institution Transfer details for ACCT 2420
BC Institute of Technology (BCIT) BCIT FMGT 4210 (5.5)

Course Offerings

Winter 2025