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ACCT 5113 - Managerial Accounting
3 Credit Hours
Prerequisite: Admission to the MSETM program or consent of instructor
Students may take only one of the two courses: ACCT 5103 or ACCT 5113 (unless one
is taken as an MSETM technical elective) This course covers the use of internal
accounting information for decision making and is thus primarily concerned with
managerial accounting for planning, controlling and decision making in manufacturing
and service enterprises.

• Defining cost terms, concepts, and fundamentals
• Understanding job costing, process costing, activity-based costing, and cost management
  systems
• Managing using activity-based costing
• Understanding cost behavior and cost estimation models
• Performing cost-volume-profit analysis, including break-even analysis
• Making decisions: Relevant costs vs. irrelevant costs; cost analysis; pricing decisions
• Using budgets for profit planning and control
• Responsibility accounting and cost allocation
• Transfer pricing and investment centers (costing decisions between divisions)