About the course

To enable the learner develop cost and management accounting principles for the production of information for decision making.

Learning Outcomes

On completion of this course, the learner should be able to:

1. Explain the roles of cost accounting, management accounting, and financial accounting.

2. Identify elements of costs.

3. Allocate and evaluate costs.

4. Calculate product costs under different methods of cost accounting.

5. Identify relevant costs for decision-making.

6. Describe the principles of budgeting and prepare budgets.

7. Identify any ethical issues that may be met by management accountants.

Course     Curriculum


Unit 1 - Scope of Management Accounting

Unit 2 - Cost Classification

Unit 3 - Material Costs

Unit 4 - Labour Costs

Unit 5 - Overhead Costs

Unit 6 - Specific Order Costing

Unit 7 - Process Costing

Unit 8 - Absorption and Marginal Costing

Unit 9 - CVP Analysis

Unit 10 - Relevant and Irrelevant Costs

Unit 11 - Activity Based Costing

Unit 12 - Standard Costing

Unit 13 - Variance Analysis

Unit 14 - Budgeting

Unit 15 - Budgetary Control


Target Group

The course has been designed for students undertaking Cost and Management Accounting under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students undertaking Management Accounting at an institution of higher learning.



CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Cost and Management Accounting both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.

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Pricing Plans

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