Excerpt from course description

Managerial Accounting


Managerial accounting is a fundamental course within the managerial accounting discipline. Focus is on generating and analysing information for decision making, planning and control for internal management within a company.

Course content

  • Repetition financial accounting
  • Purposes and role of management accounting
  • Budgeting
  • Cost concepts and categories
  • Cost behaviour and cost-volume-profit analysis
  • Opportunity cost
  • Job-order and process costing, two stage cost allocation
  • Absorption costing and variable costing
  • Relevant costs for decision making
  • Pricing decisions and income analysis


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