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Demo Course
Enrollment is Closed

Managerial Accounting & Control is a 3 credit hour course, designed to develop students’ understanding of the theory and practice of management accounting. It builds on topics of the role of management accounting for performance measurement, planning, decision‐making and control across a range of organizations. It also emphasizes recent developments in management accounting practice, particularly those, which underpin its growing strategic role.
Enrollment is Closed

About This Course

The course is intended to build a solid foundation for the students to make managerial accounting-related decisions in an organization. The course is focused on providing information and teaching management accounting techniques covering cost-volume-profit (CVP) analysis, variable costing, segment reporting, flexible budgeting techniques, and performance measurements. At the end of the course, the students will be able to familiarize themselves with business operational environment and understand the ways decisions should be made in different aspects. The core focus of the course will be to introduce students with different management accounting techniques for supporting businesses in planning, controlling, and monitoring performance. This will lead the students to transfer the knowledge with a view to enhancing business performance.

Learning Objectives

The course aims to equip students with basic managerial accounting tools and techniques. They will:

1. explore fundamental concepts of management accounting related to an organization,
2. develop the knowledge of basic management accounting tools in terms of planning, controlling, and decision making contexts;
3. have enhanced knowledge of preparing budgets for an organization,
4. be familiar with the techniques of doing performance measurements for an organization. 

Intended Learning Outcomes

By the end of this course, students should be able to:

1. identify and discuss underlying concepts of management accounting;
2. prepare financial statements of manufacturing organizations including cost of goods manufactured schedule;
3. distinguish between different types of costs in terms of their behavior and usage;
4. undertake CVP analyses to aid controlling and decision making activities;
5. prepare management-accounting reports and schedules for planning and performance measurement;
6. use relevant costs and revenues information for decision‐making. 


Prerequisite Course: Financial Accounting & Analysis (ACT501)

Course Instructor

Course Staff Image #1

Saif Hossain

Assistant Professor
Brac Business School

Saif is an instructor by profession as well as passion. He has over a decade of teaching experience at different levels ranging from secondary to postgraduate. Besides accounting, he teaches general business courses occasionally. At present, he is also serving BBS as the Director of the BBA program. He is really excited to be a part of buX offerings through this course. He hopes that his students will greatly benefit from learning through this platform.

Enrollment is Closed