Management Accounting and Decision Making

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Course Code: 
TOU 3107
Course Credit Units: 
Semester 1
Year of Study: 
Year 3
Undergraduate or Graduate Level: 
Undergraduate Level
Academic Programs: 
Course Discipline: 
Course Description & Objectives: 
  1. Managerial account, Balance sheet, Income statements and statements of cash flow and financial ratios,
  2. Types of costs, cost-benefit analysis and pricing, Forecasting, budgeting, cash management, internal control, capital budgeting, leasing and taxation.
  3. The Decision making process; rational decision making; rational decision making principles in a financial environment or for business purposes.
  4. Relevance of management accounting and rational decision making in tourism establishments.
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