Course Description

Administrative and Commercial Studies 372 Management Accounting

Management and cost accounting to support the decision-making process in both profit and non-profit organizations. Topics covered include cost behavior, cost allocation, variance analysis, relevant costs for short-term decisions, long-term investment decisions, budgeting, management control systems, financial statement analysis and choice of accounting policies.

Antirequisites: Business Administration 307, 407q, the former Administrative Studies 366a/b, 367a/b, 372.
Prerequisites: Business 257 and enrolment in third or fourth year of the ACS or BACS program, or Honors Geography (Urban Development). In addition, one of: Economics 122a/b and 123a/b, Geography 201a/b, Psychology 281, 282E, Sociology 231, Statistical Sciences 023a/b and 024a/b or 135.
3 lecture hours.
(King's)


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