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:

1. Differential Analysis:  The Key to Decision Making
2. Absorption Costing and Variable Costing
3. Activity-Based Costing:  A Tool to Aid Decision Making
4. Cost Behavior: Analysis and Use
5. Cost Concepts
6. Cost Volume Profit & Contribution Approach Income Statement
7. Cost-Volume-Profit Relationships
8. Differential Analysis:  The Key to Decision Making
9. Flexible Budgets and Performance Analysis
10. Managerial Accounting and the Business Environment
11. Master Budgeting
12. Master Budgeting & Flexible Budget
13. Performance Measurement in Decentralized Organizations
14. Pricing product & The Balanced Scorecard
15. Pricing Products and Services
16. Profitability Analysis
17. Sustainability Report
18. Transfer Pricing