Pipeline Series
Managerial Accounting Concepts
A thorough, concept-driven treatment of managerial accounting — giving accounting students a deep understanding of the principles and costing techniques they’ll rely on throughout their careers.
Course design
Costing techniques and managerial decision-making
This course gives accounting students a thorough grounding in managerial accounting, with particular depth in costing techniques. From job order and process costing through budgeting, variances, activity-based costing, and capital budgeting, students build the analytical toolkit they need for professional accounting roles. The course is designed to pair with a financial accounting course in a two-semester sequence.
Interactivity
Students are actively engaged through questions, tutorials, and exercises at virtually every stage — only the chapter audio and lecture are passive.
Redundancy
Each topic is covered in the audio, reading comprehension quiz, exercises, lecture, and practice quiz — structured repetition that solidifies understanding.
Costing depth
Covers a wider range of costing techniques than most combined texts — job order, process, variable, activity-based, and standard costing all receive dedicated coverage.
Proctored assessment
Modular tests draw from 300–400 question databases. Final exams are proctored and can cover the last four chapters or the entire course.
Course content
11 chapters covering managerial accounting principles
The course opens with an introduction to managerial accounting and ethical standards, then moves through the major costing methodologies before covering budgeting, decision-making, performance measurement, and capital budgeting.
Chapters 1–6
1Introduction to managerial accounting
1AStandards of ethical conduct
1BLeast squares analysis
2Job order costing
3Process costing
4Cost-volume-profit
5Variable costing
6Budgeting
Chapters 7–11
7Standards and variances
8Activity based costing
9Short term decisions
10Performance measurement
11Capital budgeting
11AThe time value of money
Pedagogy
How students learn with Ivy Software
Each chapter follows the same six-step process, combining passive intake with active engagement at every stage. Students encounter every key concept multiple times, in multiple formats, before assessment.
01
Read or listen
Students read the chapter or listen to the author’s audio — one of only two passive moments in the entire experience.
02
Key concepts
Students review the distilled essence of each chapter before moving into active assessment.
03
Reading comprehension quiz
10–15 interactive questions with lengthy explanatory responses that reinforce the chapter’s key points.
04
Interactive exercises
Multiple exercises per chapter, often including tutorial screens that walk students through complex topics step by step.
05
Practice quiz
A second round of 10–15 interactive questions, further cementing comprehension before assessment.
06
Self-assessment & proctored exams
10-question self-assessment, then modular tests from a 300–400 question bank, and a proctored final exam.