Sign Up for Email Updates

Course Description

This course continues the managerial decision making focus of ACCT*2230. Topics include process costing, transfer pricing, the decision making process, variances and performance measurement.

Learning Outcomes

By the end of the course, the learner should be able to:

  1. Evaluate cost classifications and costing methods for management of ongoing operations;
  2. Evaluate and apply cost management techniques, such as cost-volume-profit, appropriate for specific costing decisions;
  3.  Prepare and evaluate operational plans and budgets, as well as compute and analyze implications of variances; and
  4. Incorporate managerial accounting tools in their decision-making processes for short-term decisions and process improvements.

Course Topics

  • Cost-Volume-Profit Analysis
  • Job Costing
  • Activity-Based-Costing & Management
  • Master Budget & Responsibility Accounting
  • Flexible Budgets, Variances, and Management Control I
  • Flexible Budgets, Variances, and Management Control II
  • Process Costing
  • Transfer Pricing
  • Decision Making & Relevant Information
  • Pricing Decisions, Product Profitability & Cost Management

Additional Requirements

Pre-requisite(s): ACCT*2230

Restriction(s):  Enrolment may be restricted to particular degrees or programs. See department for more information.


Assessment Item Weight Learning Outcomes
Quizzes – MyAccountingLab (10 x 1%) 10% 1, 2, 3, and 4
Midterm 1 20% 1, 2, and 4
Midterm 2 20% 1, 2, 3, and 4
Online Final Exam 50% 1 2, 3, and 4
Total 100%  



Additional Technical Requirements

This course will use MyLab, a web-based tool created by Pearson Education. Visit their website to complete a check that ensures your computer meets the MyLab system requirements.

This course will use the Respondus tool to invigilate one or more exams. In order to use Respondus LockDown Browser and Monitor, you must meet the following technical requirements:

  1. Operating Systems: Windows 10, 8, 7; Mac OS X 10.10 or higher.
  2. Memory: Windows 2 GB RAM; Mac 512 MB RAM.
  3. For Mac users: Safari must function properly on the computer.
  4. Mac users must have Adobe Flash Player installed to Safari, even if a different browser is normally used.
  5. Functioning webcam and microphone. The webcam and microphone can be built into your computer or can be the type that plugs in with a USB cable. (You will be required to do an environment scan of your room, so please ensure you can move your computer, laptop or webcam for this scan.)
  6. A broadband Internet connection. It is recommended that you access the Internet via a wired connection.


Applies Towards the Following Certificates

Technical Requirements

You are responsible for ensuring that your computer system meets the necessary system requirements. Use the browser check tool to ensure your browser settings are compatible and up to date (results will be displayed in a new browser window).

*Course details are subject to change.


Thank you for your interest in this course. Unfortunately, the course you have selected is currently not open for enrolment. Please complete a Course Inquiry so that we may promptly notify you when enrolment opens.

Required fields are indicated by .