This second course in management accounting emphasizes the accounting concepts and analytical tools that are useful in planning and controlling organizational activity and in management decision-making. The principal costing systems and the related problems of cost estimation and cost allocations will be studied in greater depth than in the introductory course. A mixture of problem-solving exercises, discussion questions, cases, and readings may be employed.

*Recommended: Students must have a working knowledge of introductory statistics (particularly regression analysis)

Requirements: This course is restricted to students enrolled in the 3rd or 4th year of their program or 2nd year Commerce students.

Prerequisites: (COMM 162 or STAT 263) and COMM 112 or COMM 212/612