BUS 143Managerial Accounting

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This second semester accounting course presents accounting as a system of producing information for the use of internal decision-makers. The course emphasizes the identification, accumulation, and interpretation of information for planning, controlling, and evaluating the performance of the separate components of a business. Topics include both job-order and process cost systems, cost-volume-profit analysis, budgeting, performance evaluation, differential analysis, capital investment analysis, and activity-based costing. (4 contact hours)