BUS 306 - Managerial Accounting (3 Credits)

Prerequisite: BUS 305
Organizations use accounting information for planning and controlling operations. Students develop a framework for measuring managerial performance through an analytical treatment of cost behavior under dynamic conditions by employing tools such as job and process costing and forecasting, operational budgeting and forecasting, activity-based costing, variable costing, cost estimation, cost-volume-profit analysis, balance sheets, cash flow, standard costing, differential costing, capital planning and projections, and variance analysis.