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.

Duplicate Credit

Not open to students with credit in ACCT 5100/7100

Semester Course Offered

Offered fall and spring semester every year.

Grading System

A-F (Traditional)


ACCT 5000 and permission of Honors

Nontraditional Format

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.

Athena Title


Syllabi ACCT 5100H
Credit Hours 3.0