Managerial Accounting

This course, designed for higher education students, covers the key concepts of managerial accounting. Beginning with an exploration of foundational cost concepts and their significance in decision-making and planning, the course takes you through the essentials of manufacturing and non-manufacturing costs.

From there, the course progresses to systems design, offering insights into job-order costing, activity-based costing, and variable and absorption costing techniques. Students will gain expertise in cost-volume-profit analysis and master the art of crafting effective budgets that align with strategic objectives.

As the course unfolds, students explore the realms of operational control and performance measurement, understanding how standard costs, variances, and relevant costs contribute to informed decision-making.

Concluding with an in-depth look at capital budgeting processes, the course equips you to evaluate investment opportunities and make strategic financial decisions.


  • Theory, questions, and solutions in a module
  • Developed by industry professionals, ensuring relevance and practical application
  • Case based learning preparing students for exams and/or professional assignments
  • Adaptive question module, offering instant feedback on thousands of questions to accelerate the learning experience
  • Customized learning journey aligned to your course’s learning objectives

Overview of Contents

Managerial Accounting Foundations

Commencing with a solid introduction to managerial accounting, the course illuminates the essence of cost concepts, including different classifications and behaviours. Students navigate through the nuances of manufacturing and non-manufacturing costs and grasp how these impact the business model of a company.

Cost Accounting Fundamentals

Journeying through the landscape of systems design, the course unravels various accounting systems such as activity-based costing, and variable and absorption costing. Students will delve into cost-volume-profit analysis and master budgeting techniques, ensuring a robust understanding of how accounting data can be harnessed for impactful strategic decisions.

Cost Control

The course delves into standard costs, variances, and relevant costs for decision-making and reporting. The course equips students with the tools to assess and enhance performance.

Capital Budgetting

In this section, the course delves into the processes of capital budgeting, walking students through methodologies to evaluate and prioritize investment opportunities.
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