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

$472.24 - $485.74 See individual course offerings below for actual costs.

Fall 2014

Below are six offerings of this course for the Fall 2014 term.

CRN 30778

Start any time

This is a distance education course. Start any time during the Fall 2014 term. You have 30 weeks from the date you register to complete this course.

Instructor

TBD

Course Outline

TBD

Cost

$472.24

Notes

  1. Correspondence format.
  2. Both a textbook AND an assignment package are necessary in order to proceed with this course. This may be purchased in person at the BCIT Burnaby bookstore or online at www.bcitbookstore.ca/distance/ . Please ensure that you have the MANDATORY prerequisites: FMGT 1100 and FMGT 2100. THIS COURSE MAY NOT BE AUDITED.
  3. Important course information will be sent to you immediately after registering. Check your myBCIT email account to access this information.

CRN 30779

Start any time

This is a distance education course. Start any time during the Fall 2014 term. You have 24 weeks from the date you register to complete this course.

Instructor

TBD

Course Outline

TBD

Cost

$89.26

Notes

  1. Available for re-registration (course extension) only.
  2. Departmental approval needed
  3. This section is for students who are currently enrolled in the FMGT3210 by correspondence ONLY. These students may re-register to extend their completion dates by an additional 24 weeks. Departmental approval is needed.
  4. Important course information will be sent to you immediately after registering. Check your myBCIT email account to access this information.

Online registration for this course offering is not available. However, you can still register via phone, fax, mail or in person.

Registration Options

CRN 30994

Mon Sep 08 - Mon Dec 01 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 08 - Dec 01 Mon 18:30 - 21:30 BBY SE6 Rm. 204

Instructor

William Koruz

Course Outline

Cost

$485.74

Notes

  1. Class WILL BE held on Monday, October 13 (Thanksgiving Monday).

This course offering is full. Please check this page for other currently available offerings or subscribe to receive email updates.

Full

CRN 30993

Tue Sep 09 - Tue Dec 02 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 09 - Dec 02 Tue 18:30 - 21:30 BBY SW1 Rm. 2030

Instructor

David Pollock

Course Outline

Cost

$485.74

Notes

  1. Class WILL BE held on Tuesday, November 11 (Remembrance Day)

CRN 31291

Wed Sep 10 - Wed Dec 03 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 10 - Dec 03 Wed 17:30 - 20:30 DTC Rm. 385

Instructor

Susan Stuart

Course Outline

Cost

$485.74

Notes

  1. .

CRN 31292

Sat Sep 13 - Sat Dec 06 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 13 - Dec 06 Sat 09:00 - 12:00 BBY SE6 Rm. 207

Instructor

Ron Messer

Course Outline

Cost

$485.74

Notes

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

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

Books & Supplies

The BCIT bookstore carries textbooks, general reference books, software, and stationery. Please visit bcit.ca/bookstore for more information.

Spring/Summer 2014

No information on books is currently available for Spring/Summer 2014 offerings of this course.

Fall 2014

Books for Fall 2014 offerings of this course are available in the following BCIT online bookstores. Please choose the bookstore appropriate for the offering you are considering.

BCIT Downtown Campus Bookstore

If you are taking this course at the BCIT Downtown Campus (DTC), please purchase books for this course at the BCIT Downtown Campus Bookstore.

Cost Accounting: A Managerial Emphasis, Sixth Canadian Edition Plus NEW MyAccountingLab with Pearson eText -- Access Card Package (6th Edition)
Author Charles T. Horngren, Srikant M. Datar, George Foster, Madhav T. Rajan, Christopher D. Ittner, Maureen P. Gowing, Steve Janz
Publisher Pearson Education Canada
Copyright 2013
Binding Hardcover
ISBN 978-0-13338-940-1
Price $189.95
Required

BCIT Burnaby Bookstore

If you are taking this course, but are not taking it through either Distance Education or Online Learning, nor at the BCIT Downtown Campus (DTC), please purchase books for this course at the BCIT Burnaby Bookstore.

Cost Accounting: A Managerial Emphasis, Sixth Canadian Edition Plus NEW MyAccountingLab with Pearson eText -- Access Card Package (6th Edition)
Author Charles T. Horngren, Srikant M. Datar, George Foster, Madhav T. Rajan, Christopher D. Ittner, Maureen P. Gowing, Steve Janz
Publisher Pearson Education Canada
Copyright 2013
Binding Hardcover
ISBN 978-0-13338-940-1
Price $189.95
Required

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