BUS 904 — ACCOU 2150 (BUS 904) Managerial Accounting 4 Credit Hours
An introduction to managerial accounting and cost concepts. A study of the accounting cycle of manufacturers emphasizing the recording of business transactions relating to the manufacture of inventory and the preparation of financial statements. Emphasis is also placed on analysis of cost behavior, budgeting concepts, standard cost systems and variance analysis, and the use of accounting information to make decisions. (4 lecture hours)