BUS 147 — Management Accounting
An introduction to management accounting as used in the decision-making process with a focus on the internal user of accounting information as related to the management functions of planning, motivating and controlling. Topics include: job order, process-and activity-based costing, cost-volume-profit relationships, budgeting, responsibility accounting, standard costing, incremental analysis, capital budgeting and other current topics. Computer applications may be part of this course.
Prerequisites: BUS 146, BUS 146A, CIS 119, CIS 125, CIS 150