306-302 Managerial Accounting

Coordinator

Prerequisites

306-201 Intermediate Managerial Accounting and 316-202 Intermediate Microeconomics.

Semester

Contact

Subject Description

This subject examines issues in advanced managerial accounting and focuses on the more complex issues relating to cost measurement, cost allocation, performance measurement, and inventory control systems. It includes the recent trends in the management of manufacturing and service organisations and the impact of these trends on managerial accounting. A conceptual framework for evaluating the role of accounting for planning and controlling activities within an organisation context is presented and both the technical and behavioural implications of management accounting systems are discussed.

Assessment

A 2-hour end-of-semester examination (60%); a mid-semester test (20%); an assignment (10%); class participation (10%).