Official NUC CCMAS syllabus

BED 321 — Management Accounting for Business Educators

BED department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• compare job order with process costing
• design and use activity based costing system
• prepare managerial accounting statements
• compute necessary managerial accounting information
• prepare simple budgets; and
• analyze variance

Course contents

General Principles of costing. Cost accounting systems. Determination of cost behaviour. Element of cost and cost estimation techniques. Activity based costing. Specific order costing. Contract costing. Process costing. Forecasting. Variance analysis. Relevant cost. Decision making techniques. Budget and Budgetary Control.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study BED 321.

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