Certified in Managerial Accounting

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About Course

Management Accounting is an essential tool that enhances a manager’s ability to make effective economic decisions. The course objective is to give students a good understanding about the concepts and techniques of management accounting. These issues will be explained against the background of a fast changing global market. The course covers 4 topics.
1: After an introduction, we will first focus on the interaction of Management
Accounting and the business process “Cost behavior”, “Cost Management Systems” and “Decision Making” are the key issues.
2: In the second part, we will use accounting techniques for Planning and Control.
“Budgeting”, “Variance Analysis” and “Management Control System” will be discussed.
3: Part 3: Capital Budgeting, a technique to evaluate projects having cash flows at different moments in time.
4: The last part will be about Product Costing. Here the keywords are: “Cost
Allocation”, “Overheads” and “Job-Costing and Process-Costing Systems”


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What Will You Learn?

  • By the end of the course, students will be able to:
  • Compare job order with process costing;
  • Design and use an activity based costing system;
  • Evaluate and prepare managerial accounting statements;
  • Compute necessary managerial accounting information;
  • Classify and analyze the various types of costs in a manufacturing company;
  • Calculate and allocate overhead costs to product manufacturing

Course Content

Module 1

  • Chapter 1 Control Systems, Cost Management Concepts and Cost Behavior.
  • Chapter 2 Traditional and Activity-Based Cost Management Systems
  • Chapter 3 Organizational Design, Responsibility Centers, and Financial Control

Module 2

Module 3

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