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IAI Major Course Description - BUS904 : Managerial Accounting

(3-4 semester credits)

At the conclusion of this course, students will be able to:

analyze, interpret and complete both job-order and process cost accounting cycles

construct, analyze and interpret cost-volume-profit relationships

interpret and analyze absorption and variable costing approaches for managerial decisions

formulate, interpret and complete a master budget with pro-forma income statement and balance sheet

construct standard costs and measure variances from standards to material, labor and manufacturing overhead

analyze and interpret differential costs and product decisions

construct, analyze, and interpret activity-based costing as a decision-making tool

construct, analyze and interpret decisions using present value method

construct, analyze and interpret just-in-time procedures

REVISED 04/17/2015



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