ACC 550 Managerial Accounting Decision Analysis
The course provides an overview of external and internal decision-making using accounting information. From the perspectives of investors, creditors and other external users, the course provides an introduction to the analysis and use of corporate financial reports. Course coverage includes financial accounting standard setting, the environmental pressures and temptations faced by management and accountants as they prepare financial statements, the role of auditors in the capital markets system, and the impact of accounting information on strategic decisions. From an internal decision-making perspective, the course examines the use of managerial accounting information. Topics include costs analysis, cost-volume-profit analysis, activity based costing, and decision support systems including relevant costs and benefits.