Consists of analyzing information and preparing reports for internal use in the company's management decision-making process. Emphasizes planning and control for profit-seeking enterprises. This course will cover cost terminology and behavior, fixed, mixed, and variable costs, standard costs and variances, activity-based costing, quality costs, job order costing, relevant costs, break-even and cost-volume-profit analysis, profit planning (budgeting), capital budgeting, flexible budgeting, segment reporting, transfer pricing, constrained resources, and business ethics. Meets requirements for accounting and lower-division-transfer business administration majors at most 4-year institutions.

This course is an introduction to financial statement analysis and managerial accounting. It provides a study of cash flow, financial ratios, elements of cost in business organizations, basic cost behavior patterns, contribution approach to decision analysis, cost-volume profit analysis, budgeting, and a basic understanding of taxes for individuals and corporations.

A description for this course has not been provided