Cost and management accounting, Cost behaviours and estimation, Job and process costing, Budgeting, Absorption and marginal costing
Corporate creator
Wawasan Open University
Subject
Managerial accounting
Description
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.
BAC 301/05 Cost and Management Accounting course guide
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