Managerial Accounting is a continuation of cost accounting concepts. In the initial courses, students learned how to accumulate product costs and how to plan for and control the routine operations of an organization. In this course, the emphasis is on using management accounting techniques to aid management in the planning, directing and controlling of an enterprise. This includes such topics as cost allocations, methods of evaluating managerial performance, negotiated transfer prices, quality costs, relevant costs for decision making, and capital budgeting. Prerequisite: Cost Accounting 1 and Cost Accounting 2. Textbook required.
NOTE: This course uses an online proctored exam(s). To complete the online proctored exam, you are responsible to follow the directions in the course to setup your account and schedule your exam. There is no fee to use this service as long as you schedule the exam and complete it within the required timelines. Should you miss your scheduled exam time, or do not schedule within the required timelines, you will be required to pay all applicable exam fees.