Introductory Management Accounting

Course Code: ACCP 5001

Academic Year: 2025-2026

Students will be introduced to basic management accounting concepts. The core concept for this course is cost behaviour and its implications for planning and control. The importance of data gathering and use to facilitate planning and decision making is emphasized. Students will learn how to accumulate product costs in a manufacturing environment and will be able to segregate costs by behaviour. Students will also engage in learning covering the following topic areas: process costing and activity-based costing, cost allocation and prediction using regression analysis, cost-volume-profit analysis, relevant costing, budgeting and control, inventory costing, and information for management control and decision analysis.