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ACTG 2P12: Introduction to Management Accounting 
Comprehensive Revision Guide and Notes 2026 
 
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(BrockU) ACTG 2P12: Introduction to Management Accounting

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ACADEMIC YEAR 2025 - 2026

University	Brock University
Study Level	Undergraduate
Course Code	ACTG 2P12
Course Name	Introduction to Management Accounting
Notes Title	Comprehensive Revision Guide and Notes
Page Length	119

If you're studying for ACTG 2P12: Introduction to Management Accounting at Brock University, this comprehensive guide and practice test set is a must-have. You don't need to be an expert in the course, you just need a basic understanding and the ability to quickly recall the information you learn. Use these notes as a reference to better understand the topics and improve your grades in the final exam. This updated exam preparation guide helps you identify your weak areas so you can pass the final exam on your first attempt.

ACTG 2P12: Introduction to Management Accounting focuses on managerial decision-making through identifying relevant data, understanding different cost accounting systems, and performing breakeven analysis. Prerequisite: ACTG 1P01 or ACTG 1P91. Exclusions: This course will replace any previously assigned grades and credits from ACTG 1P02, ACTG 1P12, and ACTG 2P51.

Key Areas of Focus:

Identify and use relevant data for managerial decisions.
Understand and apply various cost accounting systems.
Analyze cost behavior and its impact on decisions.
Use cost-volume-profit analysis for decision-making.
Apply variable costing in management decisions.
Design and implement job-order costing systems.
Utilize activity-based costing for decision support.
Determine relevant costs for different decisions.
Create and manage budgets and analyze standard costs.

COURSE CODE	COURSE NAME
ACTG 1P01	Introduction to Financial Accounting
ACTG 2P12	Introduction to Management Accounting
ACTG 2P31	Accounting for External Reporting I
ACTG 2P40	Commercial Law
ACTG 3P33	Accounting for External Reporting III
ECON 1P91	Principles of Microeconomics
ECON 1P92	Principles of Macroeconomics
ECON 2P21	Intermediate Microeconomics I
ECON 2P90	Introduction to Econometrics
ECON 3P03	Money and Banking I
ECON 3P92	Forecasting Using Time Series Data
FNCE 2P91	Corporate Finance I
FNCE 3P93	Corporate Finance II
FNCE 4P04	Investment Analysis and Portfolio Management
FNCE 4P08	Management of Financial Institutions
FNCE 4P09	Portfolio Management
FNCE 4P16	Derivatives I
MGMT 1P93	Principles of Business
MKTG 2P91	Introduction to Marketing
STAT 1F92	Introductory Statistics
STAT 1P99	Applied Statistics for Life Sciences

MITCA.

Updated for 2026

(BrockU) ACTG 2P12: Introduction to Management Accounting

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