, Managerial Accounting
BOOK # 1
Managerial Accounting is designed to provide students with an
understanding of the fundamental concepts, techniques, and tools used in
managerial decision-making. The course focuses on the internal use of
accounting information for planning, controlling, and decision-making
within organizations.
Course Outline:
1. Managerial Accounting Overview
- Definition and role of managerial accounting
- Comparison with financial accounting
- Managerial accounting in the decision-making process
2. Cost Concepts and Behavior
- Cost classifications (e.g., direct costs, indirect costs)
- Cost behavior patterns (e.g., variable costs, fixed costs, mixed costs)
- Cost-Volume-Profit Analysis (CVP)
3. Analysis of Cost-Volume-Profit
- Analysis of contribution margins
- Breakeven evaluation
- Profit planning and budgeting
4. Costing Systems
- Job order costing
2
BOOK # 1
Managerial Accounting is designed to provide students with an
understanding of the fundamental concepts, techniques, and tools used in
managerial decision-making. The course focuses on the internal use of
accounting information for planning, controlling, and decision-making
within organizations.
Course Outline:
1. Managerial Accounting Overview
- Definition and role of managerial accounting
- Comparison with financial accounting
- Managerial accounting in the decision-making process
2. Cost Concepts and Behavior
- Cost classifications (e.g., direct costs, indirect costs)
- Cost behavior patterns (e.g., variable costs, fixed costs, mixed costs)
- Cost-Volume-Profit Analysis (CVP)
3. Analysis of Cost-Volume-Profit
- Analysis of contribution margins
- Breakeven evaluation
- Profit planning and budgeting
4. Costing Systems
- Job order costing
2
