AC 313 is a final-year undergraduate course - a fundamental or core course for those specializing in accounting.  This course is designed to provide advanced materials in cost and management accounting – in other words, the course is intended to sharpen the skills of students regarding cost and management accounting matters for enhancing insights about how business decisions and control are being done in a business context.  Apart from this, this course aims at preparing students for further progression in accessing and mastering other advanced courses including the MBA and MSc. in Accounting and other advanced professional qualifications such as CPA [Certified Public Accountancy] or ACCA [Associate of the Chartered Certified Accountants].