BA 213 : Managerial Accounting

Covers accounting information from management perspective for planning, performance evaluation and for decision making purposes. Includes cost concepts, product costing, cost-volume-profit relationships, profit planning, variance analysis, responsibility accounting and capital budgeting.


Course Outcomes

Upon successful completion, the student will be able to:

  • Incorporate and use basic managerial accounting terminology and concepts in a business environment and communicate effectively.
  • Use an understanding of cost concepts for product costing and to analyze relevant costs.
  • Understand the nature of costs and apply to cost-volume-profit relationships and activity based costing.
  • Apply budgeting for business planning and standard costs to perform variance analysis.
  • Use knowledge of responsibility accounting to evaluate and measure business performance.
  • Apply an understanding of capital budgeting for decision making.

Course Adoption Date

Course Revision Date





Grading Options

Letter Grades


Audit Available