This course will equip students with the fundamental knowledge of the nature, function and methods of management accounting so that financial and non-financial information is best communicated within a business, leading to help managers to effectively plan, evaluate, control and make decisions. As a result, this course focuses on training students in management accounting techniques for preparing the financial report, planning, controlling and making business decisions. At the same time, students will be familiarized with the business language, the role of a manager and the professional ethics of a managerial accountant. The topics of this course include an overview of management accounting; cost classification; 3 costing systems (comprising job-order costing, process costing and activity-based costing); cost - volume - profit relationships; product and service pricing and relevant information for the decision-making.