Management Accounting

Curriculum Guideline

Effective Date:
Course Code
ACCT 2315
Management Accounting
Commerce & Business Administration
Start Date
End Term
Not Specified
Semester Length
15 Weeks X 4 Hours per Week = 60 Hours
Max Class Size
Contact Hours
Lecture: 4 Hours Total: 4 Hours
Method(s) Of Instruction
Learning Activities

Material will be presented within a lecture format

Course Description
This course is intended for business management students who are not majoring in accounting. It covers the basic concepts and techniques of management accounting and also focuses on current trends in that field. In addition, the planning and control techniques emphasized are applied just as much to non-profit, retail, wholesale, selling, and administrative situations as they are to manufacturing. Topics include: cost behaviour, cost systems, relevance for decision-making, budgeting, control systems, and transfer pricing.
Course Content

1.1  Management information and decisions

1.2  Cost behaviour

1.3  Introduction to cost systems

1.4  Relevant information and decision-making

2.1  The master budget

2.2  Flexible budgets and standards for control

3.1  Management control systems and responsibility accounting

3.2  Management control systems in decentralized organizations

4.1  Cost allocation and activity-based costing

4.2  Job-costing systems, overhead application, service industries

4.3  Process-costing systems

4.4  Overhead application: variable and absorption costing

Learning Outcomes

The student will be able to:

  1. Apply a background of theory and concepts to the decision-making process
  2. Apply appropriate techniques to prepare both static and flexible budgets and to analyze the variances from those budgets
  3. Explain the concepts, techniques and merits of various management control systems used in both domestic and international operations
  4. Apply various cost allocation concepts and techniques to a variety of cost settings
Means of Assessment

Course evaluation will consist of a minimum of 3 evaluations, none of which will exceed 40%, for a total of 100%.

To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.


Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.


Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.

Textbook Materials

Textbooks and Materials to be Purchased by Students


Horngren, Charles T., Sundem, Garry L., Statton, William O., Teall, Howard, D. 

             Management Accounting, latest Canadian ed.  Toronto:  Prentice Hall Canada.


ACCT 1235 or equivalent


Courses listed here must be completed either prior to or simultaneously with this course:

  • No corequisite courses

Courses listed here are equivalent to this course and cannot be taken for further credit:

  • No equivalency courses