PRBA002 Cost and Management Accounting

This is a postgraduate unit and only available to students enrolled in postgraduate courses.

On completion of this unit students should be able to explain the nature of managerial accounting and the role of the management accountant. Understand cost concepts; cost behaviour and cost accounting systems, determine product costs; understand overhead costs and explain how to allocate overheads to departments and to products; explain the difference between variable and absorption costing and prepare profit and loss statement; prepare and analyse budgets and cost variances, and understand their limitation.

Unit Information

Summer Semester | 2015


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