Management Accounting
ACC 310
(Offering: 2003)
Description
This course covers the role of the management accountant, job and process costing systems, the master budget, flexible budgeting, accounting for materials, labour and overhead, cost-volume-profit analysis, decision making and relevant costs, transfer pricing, performance evaluation and responsibility accounting, joint- and by-product costing, direct and absorption costing. Both traditional and contemporary methods are contrasted (ABC, JIT, TQM). Concepts embodied in theories underlying management accounting practices are examined as they apply to the current body of knowledge.
Major(s)/Minors(s): Accounting, Management
Usual Semester of offer: Semester 1
Other Information
Area(s) of Study: Accounting |
Number of Units: 12 |
Prerequisite : BUS104 or MGT101 |
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