Introduction to Managerial Accounting

2 credits · Owen Graduate School of Management

Focuses on internally available, generally proprietary, accounting information, which is not required for disclosure in external financial statements. Users of these internal information sources are managers, directors, investment bankers, consultants, internal and external auditors, and others. This course is divided into two parts: decision making and performance evaluation. The course begins with a discussion of the basic vocabulary and mechanics of managerial accounting systems. The remainder of the coursefocuses on identifying and extracting relevant information from managerial accounting systems as an input to decision making and performance evaluation. Course objectives are reinforced through the course readings, case write-ups and discussions, problem solving, and exams. Prerequisite: MGT 6311. Limited to first year MBA students only. [2]