COM 426

Management Accounting II

Units: 1.5

Hours: 3-0-0

Focuses on the key tools that management accounting brings to decision making. It covers both the quantitative and qualitative aspects in an effective management control system including such topics as cost behaviour, cost allocation, activity based costing, flexible budgeting and variance analysis. In addition, the balanced scorecard, variable and absorption costing models, and alternative inventory management systems are examined.


  • Credit will be granted for only one of COM 426, COM 450 (if taken in the same topic).


  • One of COM 270 with a minimum grade of C+, COM 316 with a minimum grade of C+, COM 317 with a minimum grade of C+; and
  • minimum fourth-year standing; or
  • permission of the program.

Undergraduate course in Commerce offered by the Peter B. Gustavson School of Business.

Fall 2019 Spring 2020 Summer 2020

Summer timetable available: February 15. Fall and Spring timetables available: May 15.

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