UNIVERSITY OF BRITISH COLUMBIA

COMM 294: Managerial Accounting Comprehensive Revision Guide and Notes 2026

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COMM 294: Managerial Accounting - UBC

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ACADEMIC YEAR 2026 - 2027

University	University of British Columbia
Study Level	Undergraduate
Course Code	COMM 294
Course Title	Managerial Accounting
Notes Title	Comprehensive Revision Guide and Notes
Page Length	119

If you are studying for COMM 294: Managerial Accounting at UBC, this comprehensive revision 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 the ability to quickly recall the information that you learn. You can use these notes as a reference to understand the topics better, and improve your grades in the exam. This updated exam preparation guide helps you identify your weak areas, so you will pass the final examination on your first attempt.

This course focuses on the use of accounting information in efficiently operating an organization. The concepts are sufficiently general to be applicable in both profit and not-for-profit organizations, but most of our discussion will deal with profit-oriented firms. Management accounting has two major roles:

Decision-Facilitating role
Decision-Influencing role

An organization's accounting records must provide the information necessary to prepare the financial statements reported to investors, bankers, unions, and others who are not part of the firm's management. These statements must be prepared in accordance with generally accepted accounting principles (GAAP), particularly if the statements are audited. However, the information reported to management need not be prepared in accordance with GAAP. Management wants the information that is most useful in operating their organization, and that may differ from the information used to satisfy GAAP. Credit will be granted for only one of COMM 294 or COEC 294.

* Prerequisite(s): One of COEC 293, COMM 293.

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Updated for 2026

COMM 294: Managerial Accounting - UBC

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