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Course Code: ACF255

Prerequisite(s): ACF120 or equivalent and Literacy in electronic spreadsheet or database applications.

This course is oriented towards the needs of managers, business executives and related personnel who require a solid foundation in management accounting. It focuses on an understanding of cost, cost analysis and costing systems.


This course provides an adequate background for subsequent courses in management accounting.


Topics covered include:

  • Nature, Behaviour and Analysis of Costs
  • Master Budgets
  • Flexible Budgets, Standard Cost Systems
  • Sources and Applications of Funds
  • Computer Applications.

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