This course provides a study of partnerships corporations, cost accounting, assets, theory, and interpretation of financial statements, with special emphasis on the managerial aspects of accounting. (3 lecture and 1 laboratory hours per week). Prerequisite: ACCT2301. [ CB5203015104]

Introduction tocommunicating accounting information to internal users (enterprise managers). A study of the fundamentals of managerial accounting. Emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making, and analysis of fi nancial reports. Topics also include cost behavior and control, product cost accumulation and pricing, and responsibility accounting. Skills: B Prerequisites: ACCT 2301. Course Type: T