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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.

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