ACC 209 — Management Accounting
This course is designed to expand the student’s knowledge of financial accounting to include management accounting concepts used by manufacturing, service, and merchandising entities. Topics to be covered include: cost behavior, cost management concepts, cost-volume-profit analysis, differential cost analysis, capital investment decisions, budgeting, inventory management, profitability analysis, and quality costing. This course places emphasis on the relationship between planning and controlling costs. Moreover, the importance of using management accounting as a decision making tool will be emphasized.
Prerequisites: ACC 101, BUS 160