Catalogue 2017 - 2018

AC 630 Accounting for Decision Makers


3 cr.


AC 201 or its equivalent, and a familiarity with computer-based spreadsheets, and Graduate Standing.

Course Description

This course is directed to the general MBA student and focuses on the accounting information needed to operate effectively in a competitive business environment. It explores the use of such information for planning, controlling, decision-making, and evaluating performance. It integrates the traditionally separate functions of accounting and management for the successful operation of the business entity. Key outcomes include the ability to identify relevant costs for decision making, and to apply standard costing, cost-volume-profit analysis, budgeting, activity-based cost/management, transfer pricing, and performance measurement in decentralized organizations. Quantitative tools, such as regression, are utilized for analysis. Cannot be taken by MSA students.