Introductory Management Accounting

Undergraduate

introduces management accounting by developing students’ ability to prepare, interpret, and communicate accounting information that supports management decisions. The course also considers the limitations inherent in this information. For example, a product cost system seldom perfectly satisfies the information requirements of both external (financial accounting) and internal (management accounting) users. Main topics covered in the course include costing systems, cost behaviour, cost-volume-profit analysis, relevant costing, business decisions, budgeting, and performance evaluation.