BUS 315 Managerial Accounting
This course considers the nature, concepts, techniques, and ethics of the managerial accounting function, the preparation of reports, and the uses of accounting data for internal decision-making in manufacturing, retail, service, government, and non-profit organizations. Topics covered include a review of financial accounting, cost definitions and measurement, job-order and process costing, models of cost behavior, break-even and cost-volume-profit-analysis, activity-based costing and management systems, flexible budgeting methods, cost variance analysis, and a consideration of output & pricing decisions throughout the entire enterprise.