Course Description

This course will provide a comprehensive study of costing for decision making, planning and performance evaluation. Emphasis will be placed on cost allocation methods, capital budgeting and transfer pricing.


This course is online and asynchronous except for its midterm and final exam, which is held in person (beginning Fall 2022). This means that you typically will not have to be online at specific times. You will engage in course-related activities through online tools such as announcements, discussions, and email. Your course learning will be based on weekly module content and activities that you can work through independently. Note: There will be deadlines for assignment submissions, and you may be expected to participate in discussion board interactions with your peers on a regular basis.

Your instructor may also include occasional scheduled sessions for Q&As and other discussion activities using web conferencing tools such as Zoom and Google Meet. Details will be included in your course outline, which will be available on the first day of classes.

On-campus exam requirement: Beginning Fall 2022, your midterm and final exam will be written in person at the Toronto Metropolitan University campus. If you live more than 100 km from the TMU campus, you may arrange to write your exam off campus using an approved off-campus invigilation service. Details on how to arrange off-campus invigilation will be provided prior to the first day of class.  Details on the date of your exam can be found on the Exams for Online Courses webpage.  


Prerequisite: CACC 414
Antirequisite: EMS 303

Chang School Certificate students without the prerequisite(s), who have completed CACC 450 should contact Chang School Client Services (ce@torontomu.ca) for further information. 

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