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Cost and Managerial Accounting

507321 - Cost and Managerial Accounting
Faculty

Faculty of Business

Department

International Accounting and Finance

Credit Hours

3

Pre-requisite

507112

Co-requisite

-

Distribution

3+0
To build accounting students' knowledge and skills of the tools, processes and techniques management accountants use in providing different management reports and in supporting various managerial decisions in service and manufacturing organization. Issues introduced in this course include: Cost behavior, cost classification, cost accumulation, job-order costing, process costing, cost allocation, income statement of manufacturing companies and activity based costing. Moreover, this course provides an introduction to management accounting, profit planning and budgeting, flexible budgets, divisional performance measurement, and differential analysis.