SIMON FRASER UNIVERSITY 
BUS 322: Intermediate Managerial Accounting 
Comprehensive Revision Guide and Course Notes 2026 
 
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Simon Fraser University - BUS 322: Intermediate Managerial Accounting

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ACADEMIC YEAR 2025 - 2026

University	Simon Fraser University
Study Level	Undergraduate
Course Code	BUS 322
Course Name	Intermediate Managerial Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Format	PDF / Paperback
Page Length	119

If you are studying for BUS 322: Intermediate Managerial Accounting, Simon Fraser University, this comprehensive guide and practice test set is a must-have. You do not need to be an expert in the course; you just need a basic understanding and be able to quickly recall the information that you learned. You can use these notes as a reference to better understand the topics and improve your grades in the end-of-semester final examination. This updated exam preparation guide helps you identify your weak areas so that you can pass the final exam on your first attempt.

BUS 322: Intermediate Managerial Accounting at Simon Fraser University designed to build upon foundational concepts introduced in financial accounting. This course empowers students with practical knowledge essential for effective decision-making in managerial roles. The primary focus is on utilizing managerial accounting information rather than its preparation.

✔ (Summary) What You Will Learn:

Cost Concepts & Behavior: This module deepens students' understanding of various cost concepts and their behavior in diverse scenarios. By analyzing cost data, students gain valuable insights to make informed decisions that benefit organizations.
Management Accounting Techniques: In this segment, students learn a range of management accounting tools and techniques employed by managers to operate businesses successfully. Topics include budgeting, variance analysis, and performance measurement.
Financial Management: The course introduces students to the principles, concepts, and techniques of financial management, with a special emphasis on financial managers, financial markets, and investment decisions.
Integrated Reporting and Balanced Scorecards: This part covers the requirements, functions, and impact of integrated reporting and balanced scorecards. Students are expected to comprehend these concepts and apply them to specific organizations and industries.

By engaging with BUS 322, students will enhance their managerial accounting acumen, enabling them to play crucial roles in decision-making processes within organizations. The course equips them with practical tools and techniques to drive businesses forward, making sound financial choices and strategic moves.

COURSE CODE	COURSE NAME
BUS 232	Data and Decisions I
BUS 233	Introduction to Business Law and Ethics
BUS 251	Financial Accounting I
BUS 272	Behaviour in Organizations
BUS 312	Introduction to Finance
BUS 315	Investments
BUS 316	Derivative Securities
BUS 320	Financial Accounting: Assets
BUS 321	Financial Accounting: Equity
BUS 322	Intermediate Managerial Accounting
BUS 341	Fundamentals of Marketing
BUS 410	Financial Institutions
BUS 413	Corporate Finance
ECON 103	Principles of Microeconomics
ECON 105	Principles of Macroeconomics
ECON 201	Microeconomic Theory I: Competitive Behavior
ECON 233	Introduction to Economic Data and Statistics
ECON 333	Statistical Analysis of Economic Data
STAT 270	Introduction to Probability and Statistics
STAT 485	Applied Time Series Analysis

MITCA

Updated for 2026

Simon Fraser University - BUS 322: Intermediate Managerial Accounting

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