Managerial Accounting


Course Name

Managerial Accounting

Course Code

PD-AF – G2

Number of Contact Hours

45 hours

Credit Hours

3 Credit Hour

Duration and Frequency

  • 15 sessions 
  • Each session = 3 hours
  • Frequency: daily Monday to Friday
  • Duration: 3 weeks

Mode of Delivery 

  • Online/ On Campus/ Hybrid 


Professional Development – 

G – Accounting and Finance 


This course provides a comprehensive examination of managerial accounting in four major areas: focus on decision making; accounting for planning and control; capital budgeting, and product costing.


The objective of this course are to provide the student with a comprehensive overview of four different areas of managerial accounting.



On completion of this course, students are expected to be able to have a thorough understanding of:

  1. The measurement of cost behavior, cost management systems, and activity-based costing
  2. Relevant information for decision making with a focus on pricing decisions and operational decisions
  3. Management control systems and responsibility accounting including management control in decentralized operations
  4. Capital budgeting and cost allocation


Course Outline:

  1. Managerial Accounting, The Business Organization, and Professional Ethics
  2. Introduction to Cost Behavior and Cost-Volume Relationships
  3. Measurement of Cost Behavior
  4. Cost Management Systems and Activity-Based Costing
  5. Relevant Information for Decision Making with a Focus on Pricing Decisions
  6. Relevant Information for Decision Making with a Focus on Operational Decisions
  7. Introduction to Budgets and Preparing the Master Budget
  8. Flexible Budgets and Variance Analysis
  9. Management Control Systems and Responsibility Accounting
  10. Management Control in Decentralized Operations

    11.Capital Budgeting

  1. Cost Allocation
  2. Accounting for Overhead Costs
  3. Job-Crossing and Process-Costing Systems


Course Textbook

Managerial Accounting, 5th Edition

Karen W. Braun, Case Western Reserve University

Wendy M. Tietz, Kent State University



Feedback Given to Participants in Response to Assessed Work 

  • Individual written feedback on coursework
  • Feedback discussed as part of a tutorial
  • Individual feedback on request
  • Model answers 


Developmental Feedback Generated Through Teaching Activities

  • Feedback is given at presentations and during tutorial sessions
  • Dialogue between participants and staff in tutorials and lectures



The course grade will be based on a final project presented by the participant and graded by the instructor. Participants much achieve a passing grade of 70% or more to be awarded a certificate of completion of the course.