The course explores internal accounting systems and the uses of internally generated data in management. Topics include: the use of financial accounting data, cost-volume-profit analysis, budgets and responsibility accounting, and cost allocations. (Shared course in VSC)

The course is a study of the development and use of accounting information and its importance to management functions. Areas of emphasis include planning and control of operations, evaluation of performance at different levels within the organization, financial analysis, cost systems, budgeting, and decision-making. A computer project is required using spreadsheet software. BSBA majors only.