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ACC433A Managerial Accounting I

Lead Faculty: Dr Consolacion Fajardo

Course Description

A study of cost accounting principles and procedures including fixed, variable and mixed costs, break-even point analysis, job order costing, process costing, standard costing, activity based costing, variance analysis for variable and fixed costs, budgeting (static and flexible budgets), and preparation of variable and absorption costing statements.

Learning Outcomes

  • Distinguish among variable, fixed, and mixed costs, direct and indirect costs, period and product costs, and other terms relative to cost and managerial accounting.
  • Apply the principles of cost-volume-profit analysis in the computation of break-even point, margin of safety, and related analytical tools.
  • Differentiate between job order and process costing and apply them in the determination of product costs.
  • Apply sound budgeting principles in the preparation of operating budgets and performance reports.
  • Apply the concepts of flexible budget and discuss its advantage and utility over a static budget.
  • Analyze material, labor, and overhead variances to explain differences between standards and actual results.
  • Apply the concepts of absorption costing and variable costing to present income statements and reconcile the difference between the two methods.