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ACC 124 — Managerial Accounting

3 credits · 3 hours

This course introduces a business-management approach to thedevelopment and use of accounting information to support managerialdecision-making in both manufacturing and service organizations.Major topics include cost behavior, cost analysis, pricing, profitplanning, control measures and the statement of cash flows. Cost-volume-profit relationships will be analyzed to make managementdecisions. Students will make use of standard costs to measureoperating performance and profitability. Responsibility accounting,capital budgeting decisions and ethical challenges in managerialaccounting are also covered. Practical application will be implementedusing a computerized homework system. Prerequisite: ACC 114

Prerequisites: ACC 114

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