BUS 281 - Managerial Accounting

Minimum Credit(s) Awarded: 3
Maximum Credit(s) Awarded: 3

This course defines the role of management accounting in producing information that is relevant in a fast-paced, competitive environment for internal decision makers within business organizations. Alternative methods for the computation of costs for products and services will be explored including job order costing, process costing, activity-based costing and standard costing. The behavior of costs will be analyzed using cost-volume-profit analysis. Cost information will be utilized for budgetary planning and controlling, capital investment decisions, pricing, variance analysis and decision making activities in organizations. This course also completes the financial topics of BUS 280 through an in-depth analysis of the cash flow statement and a comprehensive review of the financial statements.

Offered Fall, Spring

Prerequisite(s): BUS 280 or equivalent.