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Free certificateIntermediateFinance & Accounting

BUS105: Managerial Accounting

Saylor Academy's free managerial accounting course: costing, cost-volume-profit, budgets, variances and performance evaluation.

Taught bySaylor Academy

About this course

BUS105 looks at accounting from the manager's side. Units cover job and process costing, cost behaviour, cost-volume-profit analysis, differential analysis for decisions, budgeting, variance analysis, performance evaluation and using ratios and trends, with a free final exam and certificate.

Best for: Accounting and business students moving beyond bookkeeping into management decisions.

What you will be able to do

  • Calculate product costs with job and process costing
  • Use cost-volume-profit analysis
  • Build and evaluate budgets
  • Analyse variances and evaluate performance

Syllabus and your progress

Tick modules off as you finish them on Saylor Academy.

0 of 8 modules done

Plan your pace

At 4 hours a week you would finish in about 14 weeks, using the course time estimate above.

Progress is saved in this browser only. No account needed.

Cost and certificate

Free certificate

Free course, free final exam and free completion certificate (5.3 CEUs); an optional ACE credit-recommended exam costs USD 5 for proctoring.

Before you start: Basic financial accounting (such as BUS103)

Saylor Academy sets the terms and can change them. Check the course page before you commit serious time, and tell us if something changed.

Quick answers

Is BUS105: Managerial Accounting really free?
Yes, the course material is free on Saylor Academy. Free course, free final exam and free completion certificate (5.3 CEUs); an optional ACE credit-recommended exam costs USD 5 for proctoring.
How long does BUS105: Managerial Accounting take?
Plan for about 53 hrs in total (Provider estimate: about 53 hours for the average student). It is self-paced, so you can go faster or slower.
Do I need experience before BUS105: Managerial Accounting?
It helps to have: Basic financial accounting (such as BUS103).

BUS105: Managerial Accounting

Free certificate

Start on Saylor Academy