- International Fees
International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Course Overview
This course emphasizes the following: role of the management accountant, cost concepts & terminology, job costing, cost-volume- profit- analysis, activity-based costing & activity-based management, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods. Cost and Managerial Accounting 1 will also demonstrate how to use financial information and various decision-making tools to make sound business decisions.
Domestic fees
$623.20 - $637.86 See individual course offerings below for actual costs.
Learning Outcomes
Upon successful completion, the student will be able to:
- Identify the roles of the management accountant in the organization's planning and control functions.
- Prepare financial statements for a manufacturing organization.
- Define and differentiate between a variety of terms used in cost and managerial accounting.
- Distinguish between job-order, process costing and activity based costing systems with regard to the methods of accumulating costs.
- Develop predetermined manufacturing overhead rates for application to jobs.
- Illustrate the flow of costs through a job cost system.
- Determine and implement alternative methods of dealing with under-or over-applied overhead.
- Analyze the effects of changes in prices, volumes, and cost structures on organizational profitability and do sensitivity analysis of these relationships.
- Complete all the budgets and supporting schedules required in the preparation of a master budget.
- Apply the concepts of responsibility accounting to management evaluation and control.
- Prepare performance reports incorporating flexible budgets.
- Develop standard costs for direct materials, direct labour, variable and fixed overhead and compute the appropriate variances.
- Evaluate and implement the decision of whether or not to investigate a variance.
- Evaluate the effects of alternative methods of inventory-costing.
- Evaluate the effects of alternative denominator activity levels in absorption costing.
- Describe and implement alternative methods of disposing of variances at year end.
Effective as of Fall 2004
Related Programs
Cost/Managerial Accounting 1 (FMGT 3210) is offered as a part of the following programs:
- Indicates programs accepting international students.
School of Business + Media
- Accounting
Diploma Full-time
- Accounting
Diploma Part-time
- Computerized Accounting
Associate Certificate Part-time
- Finance
Diploma Full-time
- Finance
Diploma Part-time
- Financial Management (Finance Option)
Certificate Part-time
- Financial Management (Professional Accounting Option)
Certificate Part-time
- Payroll Administration
Certificate Part-time
Course Offerings
Fall 2025
Below are three offerings of FMGT 3210 for the Fall 2025 term.
CRN 30994
Dates
Sep 02 - Dec 02 Loading
- CRN 30994
- $637.86 Domestic fees
Class meeting times
Duration
13 weeks
Instructor
Susan Stuart
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Tuesday, September 30th (National Day for Truth and Reconciliation), and Tuesday, November 11th (Remembrance Day). Class (synchronously online) WILL BE held on Sunday, October 26th (12:00pm – 3:45 pm). The following dates will be HELD IN-CLASS at the Burnaby Campus and are MANDATORY. Mid-Term: Tuesday, October 14, 2025 (17:30 - 21:15) , Mid-Term Exam De-Brief: Tuesday, October 21, 2025 (17:30 - 21:15) and Final: Tuesday, December 2, 2025 (17:30 - 21:15) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date.
Status
CRN 31291
Dates
Sep 10 - Dec 03 Loading
- CRN 31291
- $623.20 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Sep 10 - Dec 03 | Wed | 17:30 - 21:15 | Downtown DTC Rm. 472 |
Duration
13 weeks
Instructor
Susan Stuart
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Status
CRN 31292
Dates
Sep 13 - Dec 06 Loading
- CRN 31292
- $637.86 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Sep 13 - Dec 06 | Sat | 09:00 - 12:45 | Burnaby SW01 Rm. 3150 |
Duration
13 weeks
Instructor
Ron Messer
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Status
Winter 2026
Below are two offerings of FMGT 3210 for the Winter 2026 term.
CRN 40004
Dates
Jan 06 - Mar 31 Loading
- CRN 40004
- $637.86 Domestic fees
Class meeting times
Duration
13 weeks
Instructor
Susan Stuart
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-CLASS at the Burnaby Campus and are MANDATORY. Mid-Term: Tuesday, February 10, 2026 (17:30 - 21:15), Mid-Term Exam De-Brief: Tuesday, February 17, 2026 (17:30 - 21:15) and Final: Tuesday, March 31, 2026 ( 17:30 - 21:15) This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date.n to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date.
Status
CRN 15545
Dates
Jan 10 - Apr 04 Loading
- CRN 15545
- $637.86 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 10 - Apr 04 | Sat | 09:00 - 12:45 | Burnaby SE06 Rm. 208 |
Duration
13 weeks
Instructor
Ron Messer
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Status
Programs and courses are subject to change without notice.