Management accounting
This course aims to introduce students to the concept of management accounting, its importance, objectives, characteristics, and its relationship to other sciences. It also highlights its role in providing management with the necessary accounting information for operational and capital decision-making. Furthermore, the course covers the preparation of planning and capital budgets, how to measure and analyze variances using standard budgets and costs, performance evaluation, responsibility accounting, and how to use accounting data and information to optimize the management decision-making process.
Credit:
3
Department:
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