Introduction to the accounting information created for internal decision makers. Includes product costing, cost-volume-profit analysis, budgetary control, and incremental analysis. Focus on strategic cost management to support efficient use of company resources. May not be taken for credit by students who have received credit for ACCT 203. Enrollment Requirement: ACCT 201 with a C (2.0) or better.

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