2017-2018 Graduate Catalog

ACCT 60020 Accounting for Managerial Planning and Control

1.5 credit hours. Prerequisite: ACCT 60010. A study of the basic concepts, measures, techniques, and approaches of managerial accounting. The emphasis is on understanding and developing accounting and economic concepts for decision making within profit-making and not-for-profit organizations related to such topics as short-term and long-term planning, performance measurement, transfer pricing, and traditional and contemporary product costing systems. The application of the basic concepts and approaches to small and large-sized domestic and global organizations is emphasized. Where appropriate, contemporary managerial accounting issues are stressed.