Managerial Accounting – BUS 5110:
Learning Materials

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To best prepare for your future studies, please review the below preparation resources. We encourage you to use the time before starting your first term, to get a taste of the topics of your upcoming courses. There’s no better time to start than now! Good luck with your studies!


Learn Managerial Accounting

Course Overview

Accounting information is a key tool for communicating about an organization’s economic status and for making informed decisions. The course will emphasize the role of accounting information in monitoring, planning, controlling and decision-making. It will focus on the managerial uses of accounting information and provide students with an understanding of how managers use accounting information to analyze and evaluate operational performance, including what data to collect, how to gather it, how to display it for efficient decision making. Specific skills acquired will be identifying fixed and variable costs, leading to the ability to calculate break-even points; calculating the present value of cash streams leading to the ability construct capital budgets; constructing flexible budgets for manufacturing uses; nonroutine decision methods; and financial trend analysis for financial statement interpretation.



Preparation Resources

Managerial Accounting – BUS 5110 -Course Schedule and Topics:


Week 1: Unit 1 – Review of Basic Accounting


Week 2: Unit 2 – Cost Flows: Job Order, Process Costing, and Activity-Based Costing (ABC)


Week 3: Unit 3 – Cost Analysis Models: Unit Costs, Break-even Analysis, and Cost-Volume-Profit


Week 4: Unit 4 – Differential Analysis


Week 5: Unit 5 – Statement of Cash Flows (SOCF)


Week 6: Unit 6 – Budgets: Operations, Flexible, and Cash Flow Budgets


Week 7: Unit 7 – Capital Budgets and Interpreting Financial Statements


Week 8: Unit 8 – Financial Ratios, Trend Analysis & Course Wrap-up