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Principles of Management Accounting – MAC2601

Under Graduate Degree,Diploma,Advanced Certificate	Semester module	NQF level: 6	Credits: 12
Module presented in English
Pre-requisite: FAC1502 & (either BNU1501 or QMI1500 or DSC1630)(except for qualification code 90017)		Co-requisite: FAC1502 & (either BNU1501 or QMI1500 or DSC1630)
Purpose: To equip students with detailed knowledge, understanding and skills in evaluating, selecting and applying methods, procedures or techniques regarding management accounting principles like cost classification, cost behavior, cost-volume-profit analysis, cost estimation, cost objects, and various cost management accounting systems, for example job costing, process costing and joint and by-products; application of planning, budgeting and control techniques; valuation of inventory according to different methods; analysing of financial and other data to identify relevant information and use this information in decision-making.

SOURCE UNISA