A study of the analysis and use of accounting data to manage enterprises. Topics include cost-volume-profit relationships, decision analysis, budgeting, standard costing, segment reporting, and product costing methods. Prerequisite: ACC 205.

Introduction to traditional managerial accounting concepts and procedures utilized in the organization and processing of accounting information for management decision making purposes. Topics include managerial accounting and the business environment, cost terms and concepts, cost systems, cost behavior and cost-volume-profit analysis. In addition, the course covers the master budget, standard costing and variance analysis, performance evaluation, responsibility accounting, relevant cost analysis and decision making.