PROGRAMME: HIGHER
NATIONAL DIPLOMA IN ACCOUNTANCY
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Course: MANAGEMENT ACCOUNTING I
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Code: ACC 415
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Credit Hours:
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60 hours
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Semester: THIRD SEMESTER
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Pre-requisite:
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Theoretical: Practical:
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2 hours/week - 50%
2 hours/week - 50%
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Goal: To develop in the student the
analytical and critical skills required to be able to device indicators of performance, measure and evaluate management performance and provide accounting data for management control and decision making.
GENERAL OBJECTIVES:
On completion
of this course, the student should be able to:
1.0 Understand Management Accounting Theories and practices.
2.0 Understand Planning and Control Theory in
Accounting.
3.0 Understand Budgets and Budgetary Control.
4.0 Understand Standard Costing Technique and Variance Accounting.
5.0 Know modern approach to Variance Accounting.
6.0 Know Cost and Profit Variances.
LECTURER-IN-CHARGE:
PATRIOT ODUNARO B.J. (08038454008)
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Saturday, November 23, 2019
COURSE OUTLINE ON ACC 415-0 MANAGEMENT ACCOUNTING 1 ( FULL TIME AND PART TIME)
Course: MANAGEMENT
ACCOUNTING I
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