MANAGERIAL ACCOUNTING 2410

Prerequisites: Math 1030 & BA 2400. This is an advanced course that goes beyond the scope of a second-semester course in fundamentals of accounting. The development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling and decision making are emphasized. Topics include: an introduction to product costing, the contribution concept, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting.