A continuation of ACC 2213. The course emphasizes the measurement and analysis of accounting information as a prerequisite for managerial decision making. Special attention is given to the use of cost data, budgetary controls, costvolume- profit relationships in business decisions, and analysis and interpretation of financial reports for use by creditors, investors, and management. (Prerequisite: ACC 2213)

The managerial accounting course is fundamental to the business curriculum. The purpose of the course is to provide an understanding of the role of accounting information in the business decision-making process. The course is taught from the perspective of the users of accounting information. The major emphasis is on what the accounting information is, why it is important, and how it is used by economic decision makers. (ACCT 2302)