Course Outline

Cost and Management

Accounting
Winter 2019
General Information

Course Number: ACCO 330 E, F & BB

Credits: 3
Instructor: Tomek Kopczynski
Telephone: 514-848-2424 Ext 2762
Email: tomek.kopczynski@concordia.ca
Office hours: MB 14.315 - Thursday 13:00 – 14:30

In the event of extraordinary circumstances beyond the University’s control, the content and/or
evaluation scheme in this course is subject to change.
 Course Description
Prerequisite: COMM 305

Course objective
This course is intended to provide students with an in-depth knowledge to
understand and use cost and management accounting
information.

Specifically, the course will cover cost

allocation methods, forecasting
methods, performance evaluation methods, and business
processes.

Teaching method
In order to achieve the above mentioned goals, the course will cover the framework
of the various concepts and methods, and will include a review of numerical
examples and problems as well as in class discussion of course based content.

Students will also have the opportunity to prepare and present a group project as
part of the learning process to work in groups.

Exams will include both computational and judgment-based questions.

Every student is expected prior to coming to each lecture to read the textbook
chapter(s) and practice the assigned problems listed on the course outline.

Every student is expected after each lecture to further practice by completing

additional problems with solutions provided in the solution manual and the self-
study problems (MyaccountingLab).
Course Materials
Textbook
Cost and Managerial Accounting, Fourth Custom Edition for Concordia
University – ACCO 330.
(ISBN 1323562060)
With the purchase of the textbook, a solution manual is provided that includes the
solutions of all exercises and problems.
With the purchase of the textbook, a free registration code is provided that gives you
access to self-study problems (myaccountingLab).
Course Pack – ACCO 330 – Cost and Management Accounting

Important:
You can purchase a hard copy of the textbook and the coursepack at the
Concordia’s book store.

Additional resources
In the “ACCO 330” class folders (all section & course section), in Moodle, you will
find posted related course material.

Technical support is available at FirstClassHelp@concordia.ca – Tel: 514-848-2424

extension 7613.

Announcements, including details concerning the mid-term and final exams, will be
posted throughout the term in Moodle. It is each student’s responsibility to be aware of
them.
Course Evaluation
The mid-term exam will concentrate on materials covered during the first part of
the course; it counts for 30% of the total grade for this course. It is scheduled to take
place on Sunday, February 10th, 2019, from 10:00 to 13:00.
There will be no make-up exam for missing the mid-term examination. If you
have a valid reason for missing that exam, your grade will be determined on the basis
of the final exam. In other words, the final exam will account for 80% of the total grade
instead of 50%.

The final exam will be comprehensive, and will include all topics covered in the
course. The date of the Final exam is to be determined by the University’s
Examinations Office. It counts for 50% of the total grade for this course.
The university regulations governing the writing of alternate examinations will be
adhered to. Refer to Undergraduate Calendar Sections 16.3.7 and 16.3.9.
The rules customarily followed by the Faculty will govern absence from the final
examination.
In addition, a group project will be due on the Thursday class of week 12 and will
count for 15% of the total grade. The group project will consist in writing a
business report about a contemporary managerial accounting topic, based on a
thorough review of current literature. Detailed information will be provided.
A presentation of the group project will take place on week 13 and will count for 5%
of the total grade. Detailed information will be provided.
The final grade for the course will be based on the following components:

Mid-term Exam (Sunday, February 10, 2019, from 10:00 to 13:00) 30%
Group project (due on the Thursday class of week 12) 15%
Presentation of the group project (week 13) 5%
Final Exam (date to be determined by the examination office) 50%
Total 100%
Academic Integrity
The Academic Code of Conduct at Concordia University states that “the integrity of
University academic life and of the degrees, diplomas and certificates the University
confers is dependent upon the honesty and soundness of the instructor-student
learning relationship and, in particular, that of the evaluation process. As such, all
students are expected to be honest in all of their academic endeavours and
relationships with the University” (Undergraduate Calendar, section 17.10 or Graduate
Calendar 2008-2009, pages 834-851).
All students enrolled at Concordia are expected to familiarize themselves with the
content of this Code. You are strongly encouraged to visit the following web address:
http://www.concordia.ca/academicintegrity , which provides useful information about
proper academic conduct.

Feedback and Grading

The objective of this course is to broaden your knowledge and skills in the area of
managerial accounting. Working through the assignments will enable you to develop a
better understanding of this field. Feedback will be provided to you throughout the
course.
At the end of each course, the instructor will submit a letter grade for every student
registered. Using the grade point equivalents listed below, Grade Point Averages
(GPA) are calculated for the evaluation of academic achievement, Honours standing,
prizes, and academic standing.

Letter and Number Grades

The following list provides the equivalent letter and number grades for assignments in
this course:
A+ 90% - 100% C 63% - 66%
A 85% - 89% C- 60% - 62%
A- 80% - 84% D+ 57% - 59%
B+ 77% - 79% D 53% - 56%
B 73% - 76% D- 50% - 52%
B- 70% - 72% FNS 0% - 49%
C+ 67% - 69% FNS-DNW Exam not written