150066450 MANAGERIAL ACCOUNTING ( 3 Crd.Hrs )

This course introduces the principles of managerial accounting and emphasizes the development and use of accounting information for internal decision making. Topics include cost behavior and analysis, cost allocations, product and service costing, pricing and profitability, budgeting, activity-based costing and the relationship between cost and quality management. Special emphasis will be placed on objectivity and ethics in accounting. The objective of this course is to provide students with the managerial skills to analyze and evaluate accounting information as part of the planning, decision-making, and control process. This course is for students who will be using accounting information for managing manufacturing and service operations, controlling costs, and making strategic decisions, as well as those interested in a career in quality management who need a full understanding of the cost of quality.