ACC 3223 Managerial Accounting

An advanced course that goes beyond the fundamentals of accounting. Emphasizes the development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling, and decision making. Includes an introduction to product costing, the contribution concept, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting. PR: ACC 2123.