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