Managerial Accounting

Welcome to the Managerial Accounting learning project of the Wikiversity Master of Business Administration Program.

Managerial Accounting refers to the broad application of accounting concepts to financial data to create reports to be interpreted by management. Such financial data, in contrast to Financial Accounting, does not have to comply with GAAP, the FASB, or the filing requirements of the SEC, since it is meant only for internal consumption within an organization.

The major subjects to learn include:

• Introduction
• cost accounting
• activity based costing
• project costing
• budgeting