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Management Accounting

Course Code: ACCT 2315
Faculty: Commerce & Business Administration
Department: Accounting
Credits: 3.0
Semester: 15 Weeks X 4 Hours per Week = 60 Hours
Learning Format: Lecture
Typically Offered: Fall, Summer, Winter
course overview

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

Methods of Instruction

Material will be presented within a lecture format

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.

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

course prerequisites

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

curriculum guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester/year of the course, consider the previous version as the applicable version.

course schedule and availability
course transferability

Below shows how this course and its credits transfer within the BC transfer system. 

A course is considered university-transferable (UT) if it transfers to at least one of the five research universities in British Columbia: University of British Columbia; University of British Columbia-Okanagan; Simon Fraser University; University of Victoria; and the University of Northern British Columbia.

For more information on transfer visit the BC Transfer Guide and BCCAT websites.


If your course prerequisites indicate that you need an assessment, please see our Assessment page for more information.