British Columbia Institute of Technologywww.bcit.ca/study/courses/fmgt3210

BCIT

FMGT 3210 - Cost/Managerial Accounting 1

Financial Management Part-time Studies Course

School of Business

Course Details

This course emphasizes the following: role of the management accountant, cost concepts & terminology, job costing, cost-volume- profit- analysis, activity-based costing & activity-based management, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods. Cost and Managerial Accounting 1 will also demonstrate how to use financial information and various decision-making tools to make sound business decisions.

Prerequisite(s)

FMGT 2100 or FMGT 2105

Credits

4.0

Cost

$485.74 - $499.52 See individual course offerings below for actual costs.

Spring/Summer 2015

Below are five offerings of this course for the Spring/Summer 2015 term.

CRN 21039

Start any time

This is a distance learning course. Start any time. You have 30 weeks from the date you register to complete this course.

Instructor

TBD

Course Outline

TBD

Cost

$485.74

Notes

  1. Correspondence format.
  2. A textbook AND an assignment package are necessary in order to proceed and may be purchased in person at the BCIT Burnaby bookstore or online at www.bcitbookstore.ca/distance/. Please ensure that you have the MANDATORY prerequisite: FMGT 1100 and FMGT 2100.
  3. Important course information will be sent to you immediately after registering. Check your myBCIT email account to access this information.

CRN 21040

Start any time

This is a distance learning course. Start any time. You have 24 weeks from the date you register to complete this course.

Instructor

TBD

Course Outline

TBD

Cost

$90.00

Notes

  1. Available for re-registration (course extension) only.
  2. Departmental approval needed
  3. This section is for CURRENT FMGT 3210 correspondence students who require additional time in which to complete the course. This is a one time option only. Please contact the department for approval by e-mail at ruth_mackay@bcit.ca
  4. Important course information will be sent to you immediately after registering. Check your myBCIT email account to access this information.

CRN 20418

Thu Apr 16 - Thu Jul 09 13 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 16 - Jul 09 Thu 18:30 - 21:30 BBY SE12 Rm. 313

Instructor

Ron Messer

Course Outline

Cost

$485.74

Notes

  1. Class will not be held on Monday, May 18th.

This course offering is in progress. Please check this page for other currently available offerings, subscribe to receive email updates or contact us with your comments or questions.

In Progress

CRN 20419

Sat Apr 25 - Sat Jul 18 13 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 25 - Jul 18 Sat 09:00 - 12:00 DTC Rm. 472

Instructor

Ron Messer

Course Outline

Cost

$485.74

Notes

  1. Due to high volume at the downtown campus at term start, students are advised to purchase their textbooks prior to the first lecture at either the Burnaby or downtown campus bookstores.

This course offering is in progress. Please check this page for other currently available offerings, subscribe to receive email updates or contact us with your comments or questions.

In Progress

CRN 61278

Wed Apr 29 - Wed Jul 29 13 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 29 Wed 18:30 - 21:30 BBY SW1 Rm. 2009
May 06 Wed 18:30 - 21:30 BBY SW1 Rm. 2005
May 13 - Jul 29 Wed 18:30 - 21:30 BBY SW1 Rm. 3150

Instructor

Randy Robinson

Course Outline

Cost

$485.74

Notes

  1. Classes will not be held on Wednesday, July 1st.

This course offering is in progress. Please check this page for other currently available offerings, subscribe to receive email updates or contact us with your comments or questions.

In Progress

Fall 2015

Below are four offerings of this course for the Fall 2015 term.

CRN 31291

Wed Sep 09 - Wed Dec 02 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 09 - Dec 02 Wed 17:30 - 20:30 DTC Rm. 754B

Instructor

Susan Stuart

Course Outline

TBD

Cost

$499.52

Notes

  1. Class WILL BE held on Wednesday November 11th.

CRN 31292

Sat Sep 12 - Sat Dec 05 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 12 - Dec 05 Sat 09:00 - 12:00 BBY SE6 Rm. 207

Instructor

Ron Messer

Course Outline

TBD

Cost

$499.52

Notes

  1. Class WILL BE held on Saturday, October 11 (Thanksgiving weekend).

CRN 30994

Mon Sep 14 - Mon Dec 14 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 14 - Dec 14 Mon 18:30 - 21:30 BBY SE6 Rm. 204

Instructor

TBD

Course Outline

TBD

Cost

$499.52

Notes

  1. Class WILL NOT BE held on Monday, October 12 (Thanksgiving Monday).

CRN 30993

Tue Sep 15 - Tue Dec 08 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 15 - Dec 08 Tue 18:30 - 21:30 BBY SW1 Rm. 2030

Instructor

TBD

Course Outline

TBD

Cost

$499.52

Learning Outcomes

Upon successful completion, the student will be able to:

  • Identify the roles of the management accountant in the organization's planning and control functions.
  • Prepare financial statements for a manufacturing organization.
  • Define and differentiate between a variety of terms used in cost and managerial accounting.
  • Distinguish between job-order, process costing and activity based costing systems with regard to the methods of accumulating costs.
  • Develop predetermined manufacturing overhead rates for application to jobs.
  • Illustrate the flow of costs through a job cost system.
  • Determine and implement alternative methods of dealing with under-or over-applied overhead.
  • Analyze the effects of changes in prices, volumes, and cost structures on organizational profitability and do sensitivity analysis of these relationships.
  • Complete all the budgets and supporting schedules required in the preparation of a master budget.
  • Apply the concepts of responsibility accounting to management evaluation and control.
  • Prepare performance reports incorporating flexible budgets.
  • Develop standard costs for direct materials, direct labour, variable and fixed overhead and compute the appropriate variances.
  • Evaluate and implement the decision of whether or not to investigate a variance.
  • Evaluate the effects of alternative methods of inventory-costing.
  • Evaluate the effects of alternative denominator activity levels in absorption costing.
  • Describe and implement alternative methods of disposing of variances at year end.

Related Programs

FMGT 3210 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Advanced Business Management
    Part-time/Distance & Online Learning   Certificate
  3. Finance
    Full-time   Diploma
  4. Financial Management (Finance Option)
    Part-time   Certificate
  5. Financial Management (Professional Accounting Option)
    Part-time   Certificate
  6. Financial Planning
    Full-time   Diploma

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The personal information on this form is collected under the authority of the College and Institute Act (RSBC 1996, Ch.52). BCIT will use this information to communicate with you regarding relevant BCIT programs, courses and services. This information is only used by authorized BCIT staff. Email communication sent to and from BCIT is routed through the United States of America. If you have any questions about BCIT's collection and use of this information, please contact BCIT’s manager of Freedom of Information and Protection of Privacy.

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