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Introduction to Managerial Accounting

XB102B (3 semester units in Business Administration)

A requirement in the Certificate Program in Accounting. Important: Special academic policies apply to XB courses.

This course introduces the concepts, theory, and practice of the cost control function of management. The purpose of this course is to show what information is needed within an organization, where this information can be obtained, and how this information can be used by managers to plan, control, and make decisions. Topics include cost behavior and forecasting, capital budgeting, activity-based costing and A.B.C. management, costs of quality and productivity improvement programs, cost-volume analysis, tactical decision-making, and transfer pricing.

Prerequisite: XB102A Introduction to Financial Accounting or equivalent is strongly recommended.

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Wed. Sept. 2, Berkeley

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