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An introduction to the accounting information needs of management. Emphasizes the usefulness of accounting information in evaluating alternative courses of action and controlling operations. Examines the alignment of accounting measures with firm goals. Specific techniques discussed. Include operational and capital budgeting, activity-based costing, cost-volume-profit analysis, and standard costing.

Upon completion of this course, the successful student will be able to1. Understand the differences between variable costs, mixed costs and fixed costs.2. Know how to perform cost-volume-profit analysis calculations.3. Know how to made decisions involved pricing, accepting special orders, and dropping product lines using cost-volume-profit analysis.4. Understand the use and application of plant wide overhead allocation rates.5. Understand the use and application of activity based costing.6. Know how to prepare a cash budget7. Know how to prepare a capital budget for acquisition of new capital equipment.

*The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

• ACC 500