Compulsory Courses

Management Accounting 1
Author: Date:14-11-2007 Hits:


Objectives and Requirements:

Management Accounting is the first of two mandatory courses in the management accounting stream in the CGA program of professional studies. The course presents an introduction to the main concepts and practices of management accounting.

The purpose of management accounting is to provide managers of all types of organizations with the information they need to conduct the affairs of those organizations. Management accounting is a major information source for short-term and long-term operational planning, as well as for financial accounting.


Basic Concepts of Management Accounting, Job-order Costing, Process Costing, Cost Behaviour and Cost-Volume-Profit Analysis, Absorption and Variable Costing and Budgeting, Standard Costs for Materials, Labour, and Variable Overhead, Flexible Budgets and Decentralization, Relevant Costs for Decision Making and Activity-based Costing and Service Department Costing.

Credits: 3

Last:Management Accounting 2

Next:Financial Accounting 3