BUSI 430 - MANAGERIAL ACCOUNTING
Long Title: MANAGERIAL ACCOUNTING
Grade Mode: Standard Letter
Language of Instruction: Taught in English
Course Type: Lecture
Credit Hours: 3
Description: This course emphasizes the use of accounting information for internal purposes, as opposed to the external reporting focus of financial accounting. The course covers the design of management accounting systems for planning and controlling operations and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, 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 performance evaluation. It is suggested that students enrolled in this course have completed BUSI 305 or ECON 201.