The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations.
MANAGERIAL ACC I H
|Semester Course Offered||
Offered fall and spring semester every year.
ACCT 5000 and permission of Honors
Additional Requirements for Honors Credit: Because the J.M. Tull School of Accounting devotes only one three-hour course to management accounting, it is not possible to cover in our regular class all of the management accounting topics that may appear on the CPA exam. Students who plan to sit for the CPA exam will benefit from studying four additional management accounting topics that are likely to appear on the CPA exam.
Additional topics tested on exam I are economic order quantity, joint products, and spoilage. An additional topic tested on exam II is overhead variances.