ACCT 2320

This course introduces the student to cost and managerial accounting with an emphasis on decision making relating to pricing, product-mix, process and activity. Topics include: management accounting and strategy; types of costs and cost behaviour; job costing; process costing; activity-based costing; responsibility accounting; budgeting; variance analysis; cost-volume-profit analysis; decision making and relevant information; transfer pricing; customer profitability analysis; balanced scorecard, and competitive management methods.