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.