AC 206 MANAGERIAL ACCOUNTING

This course focuses on the system of measuring and providing operational and financial information to management of business, non-profit, and governmental organizations. Students learn how managers use this information to make decisions, plan and control operations, gauge performance for reward systems, and foster a culture necessary to achieve an organization’s strategic objectives. The topics covered include cost concepts and behavior, variable and absorption costing, cost-volume-profit relationships, budgets, control and responsibility accounting, and product costing. Lecture: 4 hours per week. 4 Credits Prerequisite: AC 102