Accounting 611

ACTG 611: Managerial Accounting

Prerequisite: MBA status or permission of the instructor.

Credit Hours: (3)

Emphasis on accounting data used by managers in decision making. The course uses a textbook and cases. Among topics covered are relevant cost identification in decision making, contribution margin approach, and capital budgeting.


Detailed Description of Content of Course

1. Cost behavior analysis
2. Cost-volume-profit analysis
3. Contribution margin techniques
4. Relevant costs and decision making
5. Responsibility accounting
6. Capital budgeting


Detailed Description of Conduct of Course

The traditional lecture format with elements of written and oral communication is used in the course. Class participation is actively encouraged. Students are also encouraged to use computers to solve problems where applicable.


Goals and Objectives of the Course

Enable students to appreciate the role of accounting information in managerial action, especially in the new manufacturing environment.


Assessment Measures

Graded assignment may include in-class tests, a final examination, pop quizzes, the assignment and presentation of problem exercises, papers, and class preparation and participation.


Other Course Information



Review and Approval

Date Action Reviewed By
March 1999 Revised