DAF1305: MANAGEMENT ACCOUNTING
| Institution | Mount Kenya University |
| Course | DIPLOMA IN SUPPLIES... |
| Year | 1st Year |
| Semester | Unknown |
| Posted By | francis nduni nzambei |
| File Type | |
| Pages | 91 Pages |
| File Size | 1.87 MB |
| Views | 132 |
| Downloads | 0 |
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Description
DAF1305: MANAGEMENT ACCOUNTING
Contact Hours: 30
Pre-requisites: DBM 114 and DBM 121
Purpose: To provide the student with the knowledge of important concepts and techniques needed by
managers in planning, control, management and decision making in business organization
Expected Learning Outcomes of the Course:
By the end of the course unit the learners should be able to:-
i) Explain the importance of management accounting in the management of organizations ii) Apply
management accounting techniques to solve various management dilemmas iii) Explain the
importance of budgeting and responsibility accounting in management of organizations
Course Content:
Nature, Purpose and scope of Management Accounting; Decision Making environments and
techniques; Cost Behavior; Cost Estimation; Relevant costing; Cost-Volume- Profit Analysis;
Variable and absorption costing; Master Budget and Responsibility Accounting
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