This course offers an introduction to the fundamentals of management accounting. Topics include job costing, process costing, activity-based costing, cost-volume-profit analysis, budgeting, standard costing and variance analysis, responsibility centers, transfer pricing, decision making, inventory management, and capital budgeting. An accounting-related software package may be taught to meet the needs of particular programs.
Prerequisite: ACCT 100 or BBUS 221
Note: Students will not receive credit for both ACCT 101 and BBUS 254.