Singapore University of Social Sciences

Managerial Accounting

Managerial Accounting (ACC203)

Applications Open: 01 May 2024

Applications Close: 15 June 2024

Next Available Intake: July 2024

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: $1551.36 View More Details on Fees

Area of Interest: Business Administration

Schemes: Alumni Continuing Education (ACE)

Funding: SkillsFuture

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 REGULAR SEMESTER


  • 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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