Financial Management
FMGT 7210 - Advanced Management Accounting

This course will examine, in depth, topical areas from the discipline of management accounting. The emphasis is on why and how the various concepts learned in the previous 2 cost accounting courses and other advanced level management accounting concepts are applied in business environment. The course examines: the strategies used by manufacturing and service entities as well as not-for-profit and government organizations; the characteristics of effective management control systems that are in place to motivate managers and employees to implement strategies; motivating behaviour through the understanding of agency theory, rules of ethics, and the need for trust and goal congruency; the use of budgeting process as a tool to implement strategy; the use of activity-based management for goal congruency; performance measurements on strategic business units; measuring and controlling assets employed; assessing performance over the value chain functions; strategy maps and the use of the balanced scorecard in for-profit sector, and in government and other organizations; the use of transfer prices to promote goal congruency in business units; long-term spending decisions to develop future capabilities and capital budgeting; and short-term decision tools such as regression, linear programming, expected values, decision-trees and analysis of uncertainty and risk. The students will also analyze applicable case material and videos, and research businesses in order to identify and comprehend the applied management accounting practices. A number of cases will be assigned as individual and team assignments. There is also a project requiring the students to: research specific firms; discuss the strategies, the management control systems that are put in place to ensure that strategies are implemented and the effectiveness of the control systems; identify the performance measures that are used in the firms; implement benchmarking process; create the balanced scorecard; make recommendations for operational improvements; record the above in a term paper; and make presentations to the class. Prerequisites: Completion of FMGT 3210 and FMGT 4210 with a minimum average grade of 65%

Winter 2012

Jan 07-Apr 07	13 Weeks	$713.00	CRN: 77357
Jan 07-Apr 07	Sat	09:00-12:45	BBY SW1 3150
Instructor: Noel Brennan
Note: Departmental Approval Needed - THIS IS A DEGREE LEVEL COURSE FOR THE BACHELOR OF TECHNOLOGY IN ACCOUNTING. Please note the following registration guidelines: 1. Acceptance into the BTech in Accounting Program, or 2. Completition of FMGT 3210 and 4210 (or equivalent), with minimum average grade of 65%, as well as approval from the Program Head, Terry Gordon (604-432-8786). For additional registration information, please contact the Degree Program Administrator at 604-456-8070. NOTE: There will be NO CLASS on March 17th, 2012 (BCIT Spring Break week).
Note: This course is in progress. For more information on the availability of this course, please contact the appropriate Program Assistant [PDF].

Jan 10-Apr 10	13 Weeks	$713.00	CRN: 42812
Jan 10-Apr 10	Tue	18:00-21:45	BBY SE6 204
Instructor: Paul Jeyakumar
Note: Departmental Approval Needed - THIS IS A DEGREE LEVEL COURSE FOR THE BACHELOR OF TECHNOLOGY IN ACCOUNTING. Please note the following registration guidelines: 1. Acceptance into the BTech in Accounting Program, or 2. Completition of FMGT 3210 and 4210 (or equivalent), with minimum average grade of 65%, as well as approval from the Program Head, Terry Gordon (604-432-8786). For additional registration information, please contact the Degree Programs Administrator at 604-456-8070. If this course is full, please call Program Administrator to add your name on the waitlist. NOTE:There will be NO CLASS on March 13th, 2012 (BCIT Spring Break week).
Note: This course is in progress. For more information on the availability of this course, please contact the appropriate Program Assistant [PDF].

Spring/Summer 2012

Apr 26-Jul 19	13 Weeks	$713.00	CRN: 57252
Apr 26-Jul 19	Thu	18:00-21:45	BBY SE6 209
Note: Departmental Approval Needed - Departmental Approval Needed - THIS IS A DEGREE LEVEL COURSE FOR THE BACHELOR OF TECHNOLOGY IN ACCOUNTING. Please note the following registration guidelines: 1.) Acceptance into the Btech in Accounting Program, or 2.) Completion of FMGT 3210 and 4210 (or equivalent) with minimum average grade of 65%, as well as approval from the Program Head, Terry Gordon (604-432-8786). For additional registration information, or to be placed on a wait list, please contact the Degree Programs Administrator at 604-456-8070.