3 Credits A basic study of managerial accounting concepts with an emphasis on providing financial information to managers to assist in their planning, control, and decision-making activities. Topics include cost accounting, cost behavior relationships, capital expenditure analysis and budgeting. Prerequisite: ACC* 113 with grade of C- minimum

A study of the accumulation and flow of managerial accounting information and its impact on decisions within a business entity. Emphasizes cost behavior, cost-volume profit analysis, and management's use of quantitative tools for planning and control. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): None