People Innovation Excellence

MANAGERIAL ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to:  Discuss the role of management accountants in an organization; calculate cost classifications, cost behavior, cost-volume-profit relationship; calculate variable costing, activity-based costing, master budgeting, and flexible budgets performance analysis; calculate differential analysis, pricing products, profitability analysis, transfer pricing, and capital budgeting; prepare  the balance scorecard and sustainability report; appraise strategic business through planning and decision support.

Topics:

  1. Managerial Accounting and Overview;
  2. Cost Concepts;
  3. Cost Behavior: Analysis and Use;
  4. Absorption Costing and Variable Costing;
  5. Cost-Volume-Profit Relationships;
  6. Activity-Based Costing: A Tool to Aid Decision Making;
  7. Master Budgeting;
  8. Flexible Budgets and Performance Analysis;
  9. Responsibility Accounting Systems;
  10. Strategic Performance Measurement;
  11. Differential Analysis: The Key to Decision Making;
  12. Capital Budgeting Decisions;
  13. Pricing Products and Services & Profitability Analysis;
  14. Sustainability Reporting;
  15. Absorption Costing and Variable Costing;
  16. Cost-Volume-Profit Relationships;
  17. Master & Flexible Budgeting;
  18. Differential Analysis: The Key to Decision Making;
  19. Capital Budgeting Decisions;
  20. Pricing Products and Services & Profitability Analysis.

Published at : Updated

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