Singapore University of Social Sciences

Managerial Accounting

Managerial Accounting (ACC203)

Applications Open: 01 October 2021

Applications Close: 15 December 2021

Next Available Intake: January 2022

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Business Administration

Schemes: Alumni Continuing Education + (ACE+), Lifelong Learning Credit (L2C), Resilience

Funding: SkillsFuture, Union Training Assistance Programme (UTAP)

School/Department: School of Business


ACC203 Managerial Accounting focuses on the use of accounting information by internal stakeholders (i.e. managers) of an organisation. Accounting information has decision-facilitating and decision-influencing roles in an organisation. This course focuses on the use of management accounting tools and techniques to produce information to facilitate and influence managerial decisions. For example, many managerial decisions (such as production, marketing and pricing decisions) require accurate cost information; and various costing approaches will be introduced in this course. This course also introduces students to the preparation of budgets for planning and control.

Level: 2
Credit Units: 5
Presentation Pattern: Every semester
E-Learning: BLENDED - Learning is done MAINLY online using interactive study materials in Canvas. Students receive guidance and support from online instructors via discussion forums and emails. This is supplemented with SOME face-to-face sessions. If the course has an exam component, this will be administered on-campus.


  • Agency Theory and Organizational Architecture
  • Use of Accounting Information within an Organization
  • Introduction to Cost Concepts
  • Cost Classifications and Cost Behaviour
  • Introduction to Product Costing
  • Job-order and Normal Costing Systems
  • Process Costing System
  • Overhead Costs Allocation
  • Activity-based Costing
  • Master and Operational Budgets
  • Flexible Budgets

Learning Outcome

  • Explain the use of accounting information in an organisation within the contexts of agency theory and organizational architecture.
  • Categorize cost types and recognise the accompanying cost behaviours.
  • Describe the flow of costs in a product costing system.
  • Use job-order costing to make managerial decisions
  • Use process costing to make cost related decisions
  • Apply various methods to allocate overhead costs for costing purposes
  • Compute costs using an activity-based costing system
  • Prepare master and operational budgets for the purpose of profit planning
  • Construct flexible budgets for the purpose of performance evaluation.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate proficiency in written and verbal communication skills
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