Introduction to Accounting: (MBA 803)

This course emphasizes the use of accounting information for internal planning and control purposes. This orientation contrasts with financial accounting where the focus is on accounting disclosures for parties external to the firm. This course is intended as an introduction for individuals who will make business decisions and evaluate the performance of business units using data obtained from the accounting system. The course will cover the basic vocabulary and mechanics of cost accounting, basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.