UNIVERSITY OF CALGARY 
ACCT323: Introductory Managerial Accounting 
Comprehensive Revision Guide and Course Notes 2026 
 
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University of Calgary - ACCT323: Introductory Managerial Accounting

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ACADEMIC YEAR 2025 - 2026

University	University of Calgary
Study Level	Undergraduate
Course Code	ACCT323
Course Name	Introductory Managerial Accounting
Notes Title	Comprehensive Revision Guide and Notes
Page Length	119

If you are studying for ACCT 323: Introductory Managerial Accounting at the University of Calgary, this comprehensive guide and practice test set is essential. You don’t need to be an expert in the course; a basic understanding and the ability to quickly recall what you’ve learned are all you need. Use these notes as a reference to deepen your understanding of the topics and improve your grades on the final exam. This updated exam preparation guide helps you identify weak areas, ensuring you pass the final exam on your first attempt.

ACCT323: Introductory Managerial Accounting focuses on the role of accounting in organizations, emphasizing the creation and use of accounting information for management purposes like planning, directing, motivating, and controlling activities. Prerequisites include admission to the Haskayne School of Business and Accounting 217, with the restriction that credit cannot be earned for both ACCT323 and ACCT301.

Key Areas of Focus:

Understand basic managerial cost concepts.
Apply job order cost accounting principles.
Analyze cost behavior and its impact on decisions.
Perform cost-volume-profit analysis for decision-making.
Compare different inventory costing methods from a decision-making perspective.
Develop and implement budgetary plans.
Monitor budgets and evaluate performance using standard costs.

COURSE CODE	COURSE NAME
ACCT 217	Introductory Financial Accounting
ACCT 323	Introductory Managerial Accounting
ACCT 341	Intermediate Financial Accounting I
ACCT 343	Intermediate Financial Accounting II
ECON 201	Principles of Microeconomics
ECON 203	Principles of Macroeconomics
ECON 230	Microeconomic Theory
ECON 357	Intermediate Economic Theory Microeconomics II
ECON 395	Introduction to Econometrics
FNCE 317	Financial Management
FNCE 443	Security Analysis and Investments
FNCE 445	Futures and Options
FNCE 463	Portfolio Theory and Management
FNCE 467	Financial Risk Management
MKTG 317	Foundations of Marketing
OBHR 317	Organizational Behaviour
SGMA 395	Business Law for Strategic Decision-Makers
STAT 213	Introduction to Statistics I
STAT 217	Introduction to Statistics II
STAT 429	Linear Models and Their Applications
STAT 505	Time Series Analysis

Updated for 2026

University of Calgary - ACCT323: Introductory Managerial Accounting

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