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MBA 538 Managerial Accounting (3 Credits)

Topics revolve around the study of managerial accounting for decision-making and internal reporting. The course uses a business management approach in developing and using accounting information. Topics include accounting for decentralized operations, cost analysis, cost behavior, control measures, and profit planning.

Learning Outcomes:

  • Have a functional knowledge of the basic managerial accounting principles.
  • Develop a functional knowledge of basic managerial accounting principles.
  • Understand the differences between financial and managerial accounting.
  • Calculate costs in a job order and a process cost accounting system and understand how the costs flow through the system.
  • Understand the types of costs and how they behave in order to calculate cost-volume-profit relationships.
  • Learn the types of budgets and be able to prepare operating budgets, financial budgets and capital budgets.
  • Gain an understanding of management's decision-making process as it relates to product pricing, production, equipment replacement, etc.