MANAGEMENT ACCOUNTING

Credit Hours: 3 · Undergraduate Upper-Level

This course emphasizes the use of accounting information internally for business management as opposed to the external reporting emphasis of financial accounting. Specifically, the course covers the design of decision support systems to aid planning and control in different types of organizations. It integrates accounting with ideas from data analysis, microeconomics, and operations management. Among the topics covered are the use of cost information for short- and long-term decision making, cost-volume-profit analysis, budgetary control, cost allocation, capital budgeting, and responsibility accounting. Mutually Exclusive: Cannot register for BUSI 430 if student has credit for MACC 531 .