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, Profit Planning, and Flexible Budgets Performance Analysis; Prepare The Balance Score Card, Pricing Products, Profitability Analysis, Transfer Pricing, and Sustainability Report; Appraise strategic business through planning and decision support.
Topics:
- Absorption Costing and Variable Costing
- Activity-Based Costing: A Tool to Aid Decision Making
- Cost Behavior: Analysis and Use
- Cost Concepts
- Cost-Volume-Profit Relationships
- Differential Analysis: The Key to Decision Making
- Flexible Budgets and Performance Analysis
- Managerial Accounting and the Business Environment
- Master Budgeting
- Pricing Products and Services
- Profitability Analysis
- Sustainability Report
- Cost Volume Profit & Contribution Approach Income Statement
- Absorption Costing and Variable Costing
- Master Budgeting & Flexible Budget
- Differential Analysis: The Key to Decision Making
- Pricing product & The Balanced Scorecard
- Transfer Pricing
- Performance Measurement in Decentralized Organizations
- Transfer Pricing
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