ACCT 108 — Computerized Business Applications; or departmental approval. ACCT 107 Principles of Managerial Accounting
; Attribute: BU This is an introductory course in the uses of accounting data for management decisions. It is concerned with identifying, measuring, developing, and communicating accounting information to management for the purposes of planning, information processing, controlling, and decision making. Topics include: cost identification, cost behavior, cost-volume-profit relationships, manufacturing costs and systems, budgeting, including master budgets and flexible budgets, responsibility accounting, cost control, time value of money, just-in-time systems, and not-for-profit accounting. Coverage also extends to cash flows and financial statement analysis. Computerized applications are assigned as part of the course requirements, utilizing spreadsheets and other related applications. or ACCT 105 Principles of Financial Accounting I, and ACCT 108 Computerized Business Applications; or departmental approval.