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ACCG 6210 - Managerial Accounting - Comprehensive

Accounting Part-time Studies Course

School of Business

Course Details

The first of two managerial accounting courses taken after a foundation in fundamental financial accounting principles and concepts, this course emphasizes the role of the management accountant, cost concepts & terminology, cost-volume-profit analysis, job costing, activity-based accounting, budgeting and control, standard costs, variance analysis and income effects of alternative inventory costing methods, cost allocation, joint and by-product costs, and process costing. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP) when completed in conjunction with FMGT 7210 Advanced Management Accounting.


ACCG 5110 Financial Accounting or FMGT 1100/1105 Introductory Accounting I (with a final grade of 60% or greater) and FMGT 2100/2105 Introductory Accounting 2 (with a final grade of 60% or greater).



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Learning Outcomes

Upon successful completion of this course 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.
  • 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 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 tconduct a sensitivity analysis of these relationships.
  • Prepare all the budgets and supporting schedules required in the preparation of a master budget including performance reports incorporating flexible budgets.
  • Apply the concepts of responsibility accounting to management evaluation and control.
  • Develop standard costs for direct materials, direct labour, variable, and fixed overhead, compute the appropriate variances and evaluate and the decision of whether or not to investigate a variance.
  • Evaluate the effects of alternative denominator activity levels in absorption costing.
  • Describe and implement alternative methods of disposing of variances at year end.
  • Develop cost functions using quantitative analysis techniques including high-low, regression and account analysis.
  • Assess “make or buy” decisions after determining the relevant costs.
  • Evaluate short term and long term pricing decisions using the cost plus approach and the market based approach as well as incorporating opportunity costs for one-time special orders.
  • Determine the costs of service departments to be added to production departments using the direct, step-down and reciprocal methods.

Effective as of Spring/Summer 2015

Related Programs

ACCG 6210 is offered as a part of the following programs:

School of Business

  1. Professional Accounting
    Part-time   Advanced Diploma


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