DAF1305: MANAGEMENT ACCOUNTING Contact Hours: 30 Pre-requisites: DBM 114 and DBM 121 Purpose: To provide the student with the knowledge of important concepts and techniques needed by managers in planning, control, management and decision making in business organization Expected Learning Outcomes of the Course: By the end of the course unit the learners should be able to:- i) Explain the importance of management accounting in the management of organizations ii) Apply management accounting techniques to solve various management dilemmas iii) Explain the importance of budgeting and responsibility accounting in management of organizations Course Content: Nature, Purpose and scope of Management Accounting; Decision Making environments and techniques; Cost Behavior; Cost Estimation; Relevant costing; Cost-Volume- Profit Analysis; Variable and absorption costing; Master Budget and Responsibility Accounting