Building on fundamentals learned in Financial Accounting, students are introduced to several important analytical tools found in business. Topics include the time value of money, the concept of risk, budgeting, costing of products, capital budgeting, debt management, and working capital management. Students will use computers extensively in order to become comfortable with these tools. Pre-requisite: ACC 101.

3-0-3 Offered Fall, Spring, and Summer Semesters Prerequisite: ACC 101 This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis, and financial statement analysis. The corporate form of business, as well as equity and debt financing, are included.