Introductory Management Accounting: CPA preparatory courses

Learn about the Introductory Management Accounting CPA preparatory course.

If you are seeking admission to the CPA Professional Education Program (CPA PEP), you can take CPA preparatory courses to gain the knowledge requirements you are missing.

Introductory Management Accounting is a self-study (non-core) course that provides an overview of how management accounting systems operate, including:

  • cost/volume/profit relationships
  • job-order and process costing
  • activity-based and direct and absorption costing
  • budgeting for standard costs such as:
    • material usage
    • labour
    • overhead
    • other relevant costs

The syllabus provides detailed information on the content of the course as well as the other CPA preparatory courses. The examination blueprint outlines the structure and length of course final examinations. 

Prerequisite course

Introductory Management Accounting may be taken concurrently but not prior to Introductory Financial Accounting.

Schedule

This course is delivered provincially — or, in some cases, regionally — on a part-time basis to offer maximum flexibility and accessibility. Please your provincial/regional body to see which offerings are available in your area.

2018/2019 Academic year

Semester 3:

  • Course start date: July 15, 2019
  • Final examination date: September 7, 2019
  • Final marks release date: September 23, 2019

Semester 4:

  • Course start date: September 7, 2019
  • Final examination date: November 30, 2019
  • Final marks release date: December 16, 2019

2019/2020 Academic year

Starting with the 2019/2020 academic calendar that begins in November 2019, the semester course offering will change from a four-semester system to a five-semester system. You will have the opportunity to register for courses and their corresponding examinations separately. 

For further flexibility, you will be able to register for this course (and other non-core courses) any day of the year, as these courses will no longer have specific start dates. After registering, you wil be able to select from five examination dates that best meets your needs and schedule. 

Refer to the CPA preparatory courses calendar for key core course dates and examination dates for core and non-core courses.