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ACCT 2201 Management Accounting

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This ACCT 2201 Management Accounting course discovers the concepts and key fundamentals of managerial accounting utilized for planning, controlling, and measuring operations. The course mainly emphasizes on short-term management decision-making and the methods, techniques and systems of performance reporting and assessment used to assist management. Beneath this course, students explore a variety of costing systems, budgeting, cost-volume-profit relationships, and variance analysis, which are necessary for business operations.

Course learning outcomes:

1. Explain the role of the managerial accounting in the operation and management of an organization.

2. Describe the nature of costs.

3. Examine cost behaviour to categorize, measure, and make management decisions.

4. Implement cost-volume-profit analysis to identify and deal with risk and enable management decision-making.

5. Implement job-costing, activity-based costing, and standard costing systems.

6. Draft complex budgets, comprising master, cash, and flexible budgets.

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