ACC313MANAGEMENT ACCOUNTING

ACC313 focuses on the use of accounting information for internal decision-making, planning, and control. The course introduces key concepts in management accounting, such as cost behavior, budgeting, standard costing, cost-volume-profit analysis, and variance analysis. Students will explore how management accountants provide valuable insights for operational efficiency, strategic decision-making, and financial planning within organizations. Emphasis is placed on using accounting data to assess business performance, manage costs, and support both short-term and long-term decision processes.

Throughout the course, students will apply theoretical concepts to practical business scenarios through case studies and exercises, learning how to prepare management reports that guide business operations. By the end of the course, students will have the skills necessary to prepare and analyze budgets, evaluate business performance, and advise management on cost management strategies and financial decision-making, preparing them for careers in finance, operations, or business management.