Managerial Accounting

This course must be taken at a post-secondary institution. To transfer this course as part of the Certified Payroll Manager (CPM) certification program, click here.

The following learning outcomes must be met to be valid for credit transfer in the CPM program:

  • Analyzing financial statements
  • Preparing budgets and differentiating between capital and operating budgets
  • Understanding cost accounting methodologies
  • Understanding responsibility and variance reporting and analysis
  • Achieving effective decision-making
  • Identifying the major differences between managerial reporting and financial reporting
  • Conducting Cost-Volume-Profit Analysis including:
    • Calculation of break-even
  • Undertaking contingency planning
  • Identifying professional accounting codes of ethics and their relation to corporate governance
  • Explaining the use of a Balance Scorecard

This course is not offered through the CPA directly. Click here to search our database of accepted courses to determine if a course is recognized as a valid equivalent for credit transfer.

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