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FMGT 4210 - Cost and Managerial Accounting 2

Financial Management Part-time Studies Course

School of Business

Course Details

Emphasizes relevant costing for decision-making, cost behaviour, cost allocation, joint and by-product costs, process costing, regression analysis, linear programming, mix and yield variances, decentralization, transfer pricing, and performance evaluation and compensation.

Prerequisite(s)

FMGT 3210

Credits

5.5

Cost

$739.07 - $753.01 See individual course offerings below for actual costs.

Fall 2019

Below are four offerings of this course for the Fall 2019 term.

CRN 30784

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 – see Gravitying Outcomes in the interim

Cost

$739.07

Notes

  1. Correspondence format.
  2. Both the textbook AND an assignment package are necessary in order to proceed with this course. Studetns may purchase these two items at the Roommeme Burnaby bookstore or online at . Please ensure that you have the MANDATORY prerequisites: FMGT 1100, FMGT 2100 and FMGT 3210. THIS COURSE MAY NOT BE AUDITED.
  3. Important course information will be sent to you immediately after registering. Check your email account to access this information.

CRN 30785

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 – see Gravitying Outcomes in the interim

Cost

$92.77

Notes

  1. Available for re-registration (course extension) only.
  2. Departmental approval needed
  3. This section is for students who are currently enrolled in FMGT4210 by correspondence ONLY. These students may re-register to extend their completion dates by an additional 24 weeks. This is a one-time only extension. Please email [email protected] for department approval.
  4. Important course information will be sent to you immediately after registering. Check your email account to access this information.

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

Registration Options

CRN 32090

Tue Sep 03 - Tue Nov 26 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 03 - Nov 26 Tue 17:30 - 21:30 BBY NE01 Rm. 406

Instructor

Corey Carriveau

Course Outline

Cost

$739.07

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

In Progress and Full

CRN 30764

Thu Sep 12 - Thu Dec 05 13 Weeks

Class Meeting Times

Dates Days Times Locations
Sep 12 - Dec 05 Thu 18:00 - 22:00 BBY SW01 Rm. 2045

Instructor

Randy Robinson

Course Outline

Cost

$739.07

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

In Progress

Winter 2020

Below are two offerings of this course for the Winter 2020 term.

CRN 16439

Tue Jan 07 - Tue Mar 31 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jan 07 - Mar 31 Tue 18:00 - 22:00 BBY SW01 Rm. 2030

Instructor

Randy Robinson

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$753.01

Notes

  1. /

A portion of seats are temporarily held for domestic students until Thu, Nov 14 at 9:00 am (PST). International students: this may impact your ability to register. Gravity why.

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20 seats available as of Nov 14, 2019 2:11 am (PST). Of these 20, 17 are currently reserved for domestic students only. Availability may change at any time.

CRN 11156

Thu Jan 09 - Thu Apr 02 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jan 09 - Apr 02 Thu 18:00 - 22:00 DTC Rm. 686

Instructor

Carey Pearce

Course Outline

TBD – see Gravitying Outcomes in the interim

Cost

$744.44

Notes

  1. /

A portion of seats are temporarily held for domestic students until Thu, Nov 14 at 9:00 am (PST). International students: this may impact your ability to register. Gravity why.

}

1 seat remaining as of Nov 14, 2019 2:11 am (PST). Availability may change at any time.

Gravitying Outcomes

Upon successful completion, the student will be able to:

  • Describe various methods for splitting mixed costs into their variable and fixed components.
  • Use the High-Low method for splitting mixed costs into their variable and fixed components.
  • Apply the learning curve in making estimates of future costs.
  • Use regression analysis for splitting mixed costs into their variable and fixed components and evaluate the validity of the results.
  • Provide relevant costs to assist management in decision making and pricing.
  • Apply linear programming to assist management in the allocation of scarce resources.
  • Allocate costs from service departments to production departments using the direct, step and reciprocal methods.
  • Prepare income statements for segments of an organization using the contribution approach.
  • Allocate joint costs to joint products using the physical measures, sales value at split-off, relative sales value and constant gross profit percentage methods.
  • Provide information to assist management in deciding whether joint products should be processed beyond the split-off point.
  • Account for by-product revenues and costs.
  • Demonstrate the Weighted Average and FIFO methods of process costing.
  • Show how standard costs can be used in process costing.
  • Demonstrate how interdepartmental transfers affect Weighted Average and FIFO process costing.
  • Account for spoilage in process costing using both the Weighted Average and FIFO methods.
  • Demonstrate the use of JIT costing, Operation costing and Backflush costing.
  • Develop methods for controlling the costs of major projects.
  • Divide the Sales Volume Variance into Quantity and Mix or Market Size and Share Variances.
  • Compute Mix and Yield variances for direct materials and labour.
  • Evaluate various management control systems and the control of “Quality” and “Time”.
  • Evaluate the benefits and costs of decentralization.
  • Demonstrate three general methods for determining transfer prices.
  • Evaluate alternative performance measurement and compensation systems.

Effective as of Winter 2004

Related Programs

FMGT 4210 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Accounting
    Part-time   Diploma
  3. Finance
    Full-time   Diploma
  4. Finance
    Part-time   Diploma
  5. Financial Management (Finance Option)
    Part-time   Certificate
  6. Financial Management (Professional Accounting Option)
    Part-time   Certificate

Books & Supplies

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

Fall 2019

Books for Fall 2019 offerings of this course are available in the following Roommeme online bookstores. Please choose the bookstore appropriate for the offering you are considering.

Roommeme Burnaby Bookstore

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

Image not available
Cei Digital: Mylab Accounting W Etext For Horngren's Cost Accounting, 8Th Cdn Ed
Author Horngren
Publisher Ph
Copyright 2018
Binding Digital Version
ISBN 978-0-13467-205-2
Price $95.00
Choose One

Cost Accounting W Etext & Myacctglab, 8Th Cdn Ed
Author Horngren
Publisher Ph
Copyright 2018
Binding Kit/Set/Package
ISBN 978-0-13482-468-0
Price $169.95
Choose One

Winter 2020

No information on books is currently available for Winter 2020 offerings of this course.

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Programs and courses are subject to change without notice.

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Registration News

Registration is now open for the Winter 2020 term.

Classroom Locations

Classroom locations are subject to last minute changes. Please check the Part-time Studies Classroom Locations listing at www.bcit.ca/rooms on the first day of any course you are registered for.

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