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EC - Intermediate Management Accounting Syllabus

This document provides an overview of the Intermediate Management Accounting CPA preparatory course. The 6-week course builds on introductory management accounting skills and helps students develop professional competence in management reporting and decision making. It covers topics like costing methods, cost analysis, pricing strategies, budgeting, variance analysis, quality control, and information systems. The course prerequisites and grading structure are outlined in the Student Guide. Readings are drawn from specific chapters in the Management Accounting eBook.

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wahidur rahman
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180 views5 pages

EC - Intermediate Management Accounting Syllabus

This document provides an overview of the Intermediate Management Accounting CPA preparatory course. The 6-week course builds on introductory management accounting skills and helps students develop professional competence in management reporting and decision making. It covers topics like costing methods, cost analysis, pricing strategies, budgeting, variance analysis, quality control, and information systems. The course prerequisites and grading structure are outlined in the Student Guide. Readings are drawn from specific chapters in the Management Accounting eBook.

Uploaded by

wahidur rahman
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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CPA PREPARATORY COURSES

SYLLABUS
Intermediate Management Accounting

Chartered Professional Accountants of Canada, CPA Canada, CPA


are trademarks and/or certification marks of the Chartered Professional Accountants of Canada.
© 2023, Chartered Professional Accountants of Canada. All Rights Reserved.
2022-11-28
CPA Preparatory Courses — Syllabus Intermediate Management Accounting

Purpose
The purpose of this syllabus is to provide information about the Intermediate
Management Accounting CPA preparatory course. This document has been produced
for education administrators, course authors, course examiners, committee members,
and resource people in the CPA education system; current and potential students and
those who advise them; and others in the professional, academic, and general
community.

Course Overview

Course description
This six-week core course builds on the introductory skills that are acquired in the
Introductory Management Accounting course. The objective of Intermediate
Management Accounting is to assist you to develop the professional competence and
skills that will enable you to understand the requirements of management reporting.
This course will also help to develop your ability to assess a situation, identify issues
and alternatives, and formulate recommendations using professional judgment.

Course prerequisites
The prerequisites for this course are the following courses or equivalent post-secondary
courses:

Resources
See the Student Guide for a comprehensive list of course resources.

Grad ing
See the Student Guide for the course grading structure.

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CPA Preparatory Courses — Syllabus Intermediate Management Accounting

Course Outline
The following topics are covered in Intermediate Management Accounting:

Unit 1

• Costing methods used by management accountants, including process


costing, activity-based costing, joint product costing, and service department
cost allocations

Unit 2

• Cost function, regression analysis method of estimating costs, and linear


programming to determine the optimal decision
• Relevant information for short-term decisions, including the following types of
decisions:
o special orders
o adding or dropping a product, service, or department
o make or buy
o utilization of a constrained resource
• Supply chain, supply chain management, and how technology can be used to
support these processes

Unit 3

• Major influences on pricing, market structure, and common cost-based and


demand-based pricing methods
• Domestic and international transfer pricing, and methods used for transfer
pricing

Unit 4

• Decision framework for budgeting, budgeting methods, an introduction to


variance analysis, and budgeting for not-for-profit and public sector
organizations

• Costing systems used by organizations, including actual costing, normal


costing, and standard costing
• Variance analysis: Level 1 to Level 4 cost, revenue, and contribution margin
variances, and how variance analysis can be turned into action

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CPA Preparatory Courses — Syllabus Intermediate Management Accounting

Unit 5

• Cost management strategies, quality measurement tools, process


improvement tools, quality control, and costs of quality
• Strategy mapping and the balanced scorecard

Unit 6

• Uncertainty in decision-making and the management accountant’s role, as well


as the importance of information quality in uncertainty and communicating
uncertainty
• Information technology infrastructure and design, acquisition, and
development of systems using the systems development life cycle
• Methods and tools that can transform data and information into knowledge,
and information systems that are commonly used by the management
accountant

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CPA Preparatory Courses — Syllabus Intermediate Management Accounting

Reading List
The following chapters from the Management Accounting volume of the eBook are the
required readings for the course:

Unit 1

• Chapter 6 – Costing – Methods

Unit 2

• Chapter 7 – Overview of Quantitative Modelling – Linear Programming and


Regression Analysis
• Chapter 10 – Relevant Information for Short-Term Decisions
• Chapter 11 – Strategic Supply Chain Management – Overview

Unit 3

• Chapter 15 – Pricing – Overview


• Chapter 17 – Transfer Pricing – Overview

Unit 4

• Chapter 20 – Budgeting
• Chapter 21 – Variance Analysis

Unit 5

• Chapter 13 – Quality Control and Process Improvement – Overview


• Chapter 23 – Balanced Scorecard – Overview

Unit 6

• Chapter 25 – Uncertainty – Overview


• Chapter 27 – Design, Acquisition, and Development of Information Technology
and Systems – Overview
• Chapter 29 – Data Integrity of Information Systems – Overview

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