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Managerial Accounting II (formerly Cost Accounting II)

ACCT 4253

Emphasis of this course is on the use of cost information for planning and controlling day-to-day operations of an organization. Students learn how to create a basic master budget and then how to use the budget as a means to evaluate and improve performance. This is accomplished through flexible budgets, standard costs, and variance analysis. Also included in the course is cost-volume-profit relationships, a comparison of direct costing versus absorption costing, and segmented income statements. Although the course focuses on the preparation of cost data, wherever possible the orientation will be toward the use of such data in decision making. Emphasis will be placed on the human behaviour implications of budgeting and performance evaluation.


Tuition includes a $13 non-tax deductible fee.


  • ACCT 4203
  • ACCT 4283


  • Or ACCT 3252 Managerial Accounting I (formerly Cost Accounting I)
  • Or ACCT 3285 Managerial Accounting I (formerly Cost Accounting I)

This course is part of the following program(s):

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Scheduled Dates

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CRN Day Date Time Hours Location Instructor Fee Availability
11435Wed13-MAY-20 to 19-AUG-2006:10 pm - 10:10 pm56Oshawa TYPE PTo Be Announced$356.36
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