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Principles of Managerial Accounting

Course Description: This course covers the principles of managerial accounting by explaining its nature, objectives, functions, and its relationship with both cost accounting and financial accounting. It also explains how to prepare master budgets (operational and capital) and use relevant accounting information in areas of planning, control, managerial decision-making, and evaluating different alternatives.
Credit hours: 3
Prerequisites: ACCT120
Objectives of the course :

Upon completion of this course, it is expected that the student will be able to do the following:
• Demonstrates the nature of management accounting, its functions, concepts, and its relationship with both cost accounting and financial accounting.
Analyzes the relationship between cost, volume, and profit in different enterprises.
• Prepare operating budgets (fixed and flexible) and capital budgets
Identifies and interprets revenue and cost variances
Relevant accounting information is used to make trade-offs between alternatives and to make the best decision.

Course outputs :

1. Terminology and concepts related to fundamental knowledge in various areas of managerial accounting
2. Explanation, interpretation, and summary of fundamental knowledge in various management accounting fields
3. Applying foundational knowledge in various management accounting areas

Additional information:
  • Last updated: 2026-04-26

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