Management Accounting I Business & Economics Program Spring 2023 Semester - Cape Town

An introduction to the discipline of Management Accounting; the analysis of cost systems, cost classification and cost behaviour; product costing including job costing and process costing; the allocation of costs from service departments; absorption and variable costing; activity based costing; cost-volume-profit relationships; relevant costing and cost benefit analyses; budgeting systems; standard costing and flexible budgeting.

DP requirements: Attendance at and submission of a minimum of 75% of tutorials AND a weighted average of 40% for class tests (excluding objective tests).

Assessment: Course work 40% final examination 3 hours 60%.

The University of Cape Town awards credits based on the National Qualifications Framework (NQF) to determine course and contact hour recommendations per course. 1 NQF credit represents roughly 10 notional hours of work which includes study time, assignments and examinations. Notional hours may very per courses depending on the course level and modality therefore, CEA recommends using NQF credits as a basis to determine U.S. equivalencies (1 NQF=.222 semester credits)