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Management Accounting for the Alcohol Industry

Course CodeBMAB-711
Lecture hours per week3
Lab hours per week0
Course AvailabilityOpen
Description

This course provides an introduction to managerial accounting applications in the beverage alcohol industry. Managerial accounting involves the collection and use of accounting information to plan, control and make decisions. Topics include: basic financial statements (income statement, balance sheet and cash flow statements, managerial accounting concepts and terminology; budgets and controls, cost behavior and cost relationships, cost systems and the use of costs information for decision making. Of particular importance in this industry are forecasting, trade discounts, scrutiny of profit and loss and issues associated with importing and exporting of beverage alcohol such as duties, excise, and currency exchange rates.

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