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Management Accounting I

Course Title

Management Accounting I


АCC 220


Marina Trpeska, Ph.D.

The course Management Accounting I has been accredited by ACCA (Association of Chartered Certified Accountants). Accreditation brings great benefits to the students of the Faculty of Economics – Skopje. Thanks to the accreditation, they can receive exemptions from ACCA papers during their studies, thus greatly accelerating their path to ACCA membership.

Course objectives (competencies):

After completing this course, students should be able to:

  • Understand the role of Cost Accounting within the accounting system and beyond;
  • Specify the basis for differentiating costs;
  • Analyze cost-effectiveness, production volume, and profit;
  • Differentiate methods of cost accounting;
  • Understand the need for cost allocation;
  • Understand the job and process costing;
  • Understand the meaning of terms related to cost accounting;
  • Understand the contents and the basic differences between the absorption method and the variable cost method.

Course content:

  1. Management accounting within the accounting system;
  2. Types of costs;
  3. Cost behavior;
  4. Cost-Volume-Profit Analysis;
  5. Relevant information for pricing decisions;
  6. Job costing and process costing;
  7. Cost allocation;
  8. Activity Based Accounting;
  9. Absorption and Variable method.
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.