Principles of

Managerial Accounting
Introduction
 Assalamu Caleykum! !‫ السالم عليكم‬Peace be up on you!
I am Abdiifitah Adam Hassan
I am here because I love you! And I love to spread, give out and present
knowledge.
You can find me at towfiq875@gmail.com / 0618587888

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 BEFORE WE START
Acquaintance
In two minutes is required of every One of you.
◇ The name......................
◇ Specialization...................
◇ The year you have started ....................
◇ Current work………….
◇ Address.............
◇ Hobbies..................
◇ Why did you choose this faculty

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Agreement for Affection and best Control

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 General Overview

⬩ What Is Managerial Accounting? ⬩ Users of Managerial Accounting

Managerial accounting is the practice of ⬩ Internal users: officers and managers.
identifying, measuring, analyzing, interpreting, ⬩ Internal reports.
and communicating financial information to
managers for the pursuit of an organization's ⬩ As frequently as needed.
goals. It varies from financial accounting because ⬩ Special-purpose for specific decisions.
the intended purpose of managerial accounting
⬩ Pertains to subunits of the business.
is to assist users internal to the company in
making well-informed business decisions.

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⬩ Managerial accounting applies to all types of ⬩ First, as the business environment has become
businesses—service, merchandising, and more automated, methods to determine the
manufacturing. amount and type of cost in a product have
⬩ It also applies to all forms of business organizations changed.
—proprietorships, partnerships, and corporations.
⬩ Second, managerial accountants are now held
⬩ Not-for-profit entities as well as profit-oriented responsible for strategic cost management;
enterprises need managerial accounting.
⬩ that is, they assist in evaluating how well the
⬩ History of Managerial Accounting company is employing its resources.
⬩ In the past, managerial accountants were primarily
⬩ As a result, managerial accountants now serve
engaged in cost accounting—collecting and reporting
as team members alongside personnel from
costs to management. Recently that role has
changed significantly.
production, marketing, and engineering when
the company makes critical strategic decisions.

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⬩ Opportunities of Managerial Accounting

⬩ For managerial accountants to advance within the company are considerable. Financial
executives must have a background that includes an understanding of managerial accounting
concepts.
⬩ Whatever your position in the company—marketing, sales, or production, knowledge of
managerial accounting greatly improves your opportunities for advancement.

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 COURSE OUTLINE

⬩ 1) Introduction to Managerial Accounting ⬩ 9 ) Budgetary Planning  

⬩ 2 ) Job Order Costing ⬩ 10 ) Budgetary Control and Responsibility
⬩ 3) Process Costing Accounting  
⬩ 4) Activity-Based Costing ⬩ 11 )Standard Costs and Balanced Scorecard  
⬩ 5 ) Cost-Volume-Profit   ⬩ 12) Planning for Capital Investments  
⬩ 6 ) Cost-Volume-Profit Analysis: Additional Issues ⬩ 13) Statement of Cash Flows
⬩ 7) Incremental Analysis   ⬩ 14) Financial Statement Analysis
⬩ 8) Pricing  

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Brief Discussion About Related Termenologies and subjects

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 THANKS!
Any questions?
You can find me at:
towfiq875@gmail.com · 0618587888

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