• ACCT-3323 Managerial Accounting

    Study of the use of cost accounting data as a tool for planning, control and decision making by managers. Topics studied include the nature of costs and their behavior; design of job-order and process cost accounting systems; cost-volume-profit relationships and profit planning; segmented reporting; comparison of direct costing with absorption costing; control of operations through standard costs and flexible budgets; pricing of products and services; relevant costs for decision-making and capital budgeting. This course is offered as needed.