Financial statement analysis, managerial accounting systems, job-order costing, process costing, cost behavior, cost-volume-profit analysis, budgeting, standard costing, decentralized operations, transfer pricing, decision-making under uncertainty, differential cost analysis, product costing and pricing, capital investment analysis, cost allocation, variable costing, relevant costs, standard cost controls, quality costs, and computerized manufacturing environment. Prerequisite: ACC 201 Expected to be offered: Spring semesters 3 credits

This course is a survey of uses of accounting information by managers for decision making, including planning, budgeting, and controlling operations. Emphasis is placed on accumulation, analysis, and control of product and service costs. Prerequisite/Restriction: ACCT 2010