Fleming College

Cost and Managerial Accounting 2

Course Code: ACCT087

This course examines the various approaches to the treatment of fixed manufacturing overhead on income statements, various approaches for measuring performance including use of segmented income statements, various methods of allocating service department costs and the costs of a joint processes, various methods of arriving at prices for products and services, the nature and importance of accounting for quality costs, and various methods of analyzing cost behaviour. Prerequisites: Cost and Managerial Accounting 1.