Graduate catalog: 2025/26

Catalog description

Home > Graduate catalog: 2025/26 > Graduate Program of Study > Master of Business Administration Courses Master of Business Administration Courses Core Business Courses Managerial Accounting Accounting information is a key tool for communicating about an organization’s economic status and for making informed decisions. The course will emphasize the role of accounting information in monitoring, planning, controlling and decision making. It will focus on the managerial uses of accounting information and provide students with an understanding of how managers use accounting information to analyze and evaluate operational performance, including what data to collect, how to gather it, and how to display it for efficient decision making. Specific skills acquired will be identifying fixed and variable costs, leading to the ability to calculate break-even points; calculating the present value of cash streams leading to the ability construct capital budgets; constructing flexible budgets for manufacturing uses; non-routine decision methods; and financial trend analysis for financial statement interpretation.