Feb 05, 2025  
2024-2025 Academic Catalog 
  
2024-2025 Academic Catalog
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BUS 2126 - Managerial Accounting


Credits: 4

This course focuses on how costs are used in planning, control, and decision making. Topics include differences in managerial and financial accounting, elements of cost, cost behavior, cost flow including cost of goods manufactured and cost of goods sold, traditional and contribution margin income statements, cost-volume-profit analysis, costing systems (job-order costing, process costing, and activity-based costing), budgeting, standard costs and variance analysis, relevant costs for special decisions, management performance evaluation tools (balanced scorecard, operational performance measures, and quality measures), pricing, responsibility accounting and decentralization, capital budgeting and capital investment decisions.

Prerequisite(s) (must have a grade of C or better): BUS 2125  



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