Management Accounting

Learning Outcomes

Upon successful completion of this course, students are expected to be able to Utilize cost behaviors and key activities in designing suitable cost accounting systems,  Relate  managerial accounting principles , financial positions as well as financial performance of firms in making business decision, Apply budgeting techniques and variance analyses on functional activities for business performance achievement and control, Explain and analyze  the impacts of managerial accounting activities and information on decision making process in a given business situation.

Topics

This course teaches students to identify the concept and model of management accounting in enterprise as decision making supports, calculate and explain the functions of a management accounting model, and evaluate the performance of management in an enterprise.

Prerequisite: AC223 – Introduction to Accounting II