SUS 6000 - Managerial Accounting

(4 units)

This course integrates the principles of financial and managerial accounting to prepare the manager to use accounting to assess and manage the health of the organization. Topics include financial statements and their interpretation; the bookkeeping process and transaction analysis; accounting for assets, liabilities, and owners’ equity; cost-volume-profit relationships; budgeting; and internal analysis techniques. The class will also explore environmental, social, and ethical accounting issues, which challenge students to apply existing accounting systems to new settings and critically analyze existing and proposed accounting systems. The goal is to equip students to become managers and/or designers of accounting systems that produce relevant information to facilitate corporate and organizational decision-making, and to assure that appropriate information is tracked so managers can make more successful and sustainable decisions.