http://swrc.ontoware.org/ontology#Misc BAC 301/05 Cost and Management Accounting course guide en Cost and management accounting Cost behaviours and estimation Job and process costing Budgeting Absorption and marginal costing Wawasan Open University Managerial accounting This course guide covers a variety of internal company accounting practices in planning, control and decision making by management. Unit 1 deals with the accountant's role in the organisation. Unit 2 deals with cost behaviours and cost estimation. Unit 3 explains how the job-order costing system is used by manufacturing and service companies. Unit 4 covers masters budget, flexible budgets and standard costs. The last Unit concludes the topic of product costing and covers matters related to inventory valuation and income determination. Printed Wawasan Open University