COST AND MANAGEMENT ACCOUNTING II (In-Class/Online offering)

ACTG 3P23
Course Outline, Fall 2021

INSTRUCTOR AND CONTACT INFORMATION

Name/Title Office Phone Email Office Hours

Dr. Tashfeen Sohail GSB 241 905-688- You may contact me By appointment
Associate Professor 5550 ext. through the Messages
5408 tool on Sakai.
This is the preferred
Method of Contact

COURSE DESCRIPTION
Continuation of the study of internal recording systems emphasizing total quality
management, performance evaluation, divisional performance measurement, transfer
pricing, behavioral implications of accounting information and current issues as well as
analysis and communication of relevant information to users in a professional manner.
The emphasis will be on active learning as well as professional and personal
development using dynamic delivery approaches combining a variety of techniques.

REQUIRED TEXT

Scarbrough, P., Alpenberg, J. and J. Burch: Costs: Reduction, Analysis & Measurement,
Etobicoke, ON: Sakura House Publications. ISBN No. 978-0-9809228-0-6.

Available at the Campus Store.

The book is also accessible in an electronic format on the course website on Sakai.

EVALUATION: COURSE COMPONENTS AND WEIGHTS

Course Component Weight

Class Participation/Discussion Board 5%
Quizzes – [Best 8 Out of 10] 40%
Homework Problems 10%
Individual Report(s) 20%
Final exam 25%
Total: 100%
In addition to this, there may be practice material available on the Sakai site. They will not be
evaluated, but are meant solely to aid your learning and prepare you for the graded components of
the course. Here are a few things to keep in mind:

The overall grade required to pass the course is 50% with a minimum grade of 50% on
the final examination.
All of the relevant course materials will be posted on Sakai as specified in the
course schedule.
It is your responsibility to be prepared for each chapter by going through the chapter,
the concepts videos and the practice (walkthrough) videos for each chapter as well as
any other relevant material provided.
I will correspond with you through Sakai and/or your email account. You are responsible
for checking your messages on a regular basis. You may also email me via Message tool
through the course website on Sakai.
Class Participation score is handed out on my professional judgement. However, please
note the following rubric in evaluation of class-participation : 1) You must ‘participate, else
nothing. 2) Giving answer(s) to question asked by instructor is good, but doesn’t guarantee
full/max points. 3) the most valuable class-comments are the ones, but not limited to, that
further expand the concept under discussion or by sharing examples from your own
experience to further enrich the dialogue. In any event, I reserve the right to use my
professional judgement and discretion in reporting your class-participation grade.
THERE ARE NO MAKE-UPS FOR THE COURSE Graded components as noted above. It is your
responsibility to ensure that you do not miss them. If you miss a test for a valid reason, such
as a doctor’s noted illness, the weight of the missed test might be re-allocated, as per the
discussion with student and instructor. If you are a member of a varsity sports team and
are out of town on the date of a scheduled test, the weight of the missed test will be
allocated to the final exam. In either case, valid documentation must be provided to me
within five working days of the missed test. Please note, however, that I am under no
obligation to either accept the documentation or grant any accommodation. If a test is
missed without a valid, documented explanation, students will receive a grade of ZERO for
that component.
The final exam is comprehensive. It includes material from the entire course. If you miss
the final exam due to illness, please contact me immediately and arrange for a valid
medical certificate to be delivered to me within seven days. On receiving a valid medical
certificate within the stipulated period, I will discuss with you how your grade will be
reported for this course. I reserve the right to use my professional judgement and
discretion in reporting your grade.
Any accommodations, per the university guidelines, will be accorded to the students.
ACADEMIC MISCONDUCT

Academic misconduct is a serious offence. The principle of academic integrity, particularly of

doing one’s own work, documenting properly (including use of quotation marks, appropriate
paraphrasing and referencing/citation), collaborating appropriately, and avoiding
misrepresentation, is a core principle in university study. Students should consult Section VII,
‘Academic Misconduct”, in the “Academic Regulations and University Polices” entry in the
Undergraduate Calendar, available at brocku.ca/webcal to view a fuller description of
prohibited actions, and the procedures and penalties.

Students should note that copying, plagiarizing, crib notes or other forms of academic
misconduct will not be tolerated. Student deliverables (this includes individual project(s), online
quizzes, individual report(s), forum postings, homework problems and/or exams) must be your
own work, NOT a collaborative group effort. Note, that all electronic submissions including
individual report(s) [pdf, word, or excel] and final exam will be checked via TURNITIN. In
instances when work is suspected or flagged by TURNITIN as deemed to be copied and/or
plagiarized, student involved will be notified and the case will be reviewed by the Dean’s office.
Any student found engaging in such activities will be subject to academic discipline ranging from
a mark of zero on the assignment or test/examination to dismissal. Any student abetting or
otherwise assisting in such misconduct also will be subject to academic penalties.
Also please note, that all exams -mid-terms/finals and quizzes are to be completed individually
in-class and handed-in before leaving the (virtual) classroom. Any student who does not hand-
in the exam/quiz, will get zero for the exam, with no option for makeup and the case will be
forwarded to respective authorities as an academic misconduct incident.
It is the student’s responsibility to understand what constitutes academic dishonesty. If in
doubt about whether something you are planning to do constitutes academic misconduct, you
have the following choices:
• Check out Brock’s policy on academic misconduct (definitions, procedures, penalties and
appeals) at https://www.brocku.ca/webfm_send/28409
• Consult Section VII, ‘Academic Misconduct”, in the “Academic Regulations and
University Polices” entry in the Undergraduate Calendar, available at brocku.ca/webcal
• Ask your instructor for clarification
• Simply DON’T DO IT!
COURSE SCHEDULE

The course schedule has been posted to the course website in a separate document. The
schedule and or course material may be adjusted as needed from time to time. However,
adequate notice of such adjustments will be provided ahead of time.