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ECON 280

Managerial Accounting

The provision and use of accounting information for internal management decision making. Topics covered include terminology and underlying concepts; costing systems; cost behavior and its role in cost-volume-profit analysis; operating and capital budgeting; performance evaluation; responsibility accounting including segmented reporting and transfer pricing; pricing of products and services; and differential analysis in decision making (e.g., outsourcing decisions and whether to add or drop a segment of the business). Prerequisite: ECON 220

Distribution Area Prerequisites Credits
ECON 220 1 course

FIN 280

Managerial Accounting

The provision and use of accounting information for internal management decision making. Topics covered include terminology and underlying concepts; costing systems; cost behavior and its role in cost-volume-profit analysis; operating and capital budgeting; performance evaluation; responsibility accounting including segmented reporting and transfer pricing; pricing of products and services; and differential analysis in decision making (e.g., outsourcing decisions and whether to add or drop a segment of the business). Prerequisite: ECON 220

Distribution Area Prerequisites Credits
ECON 220 1 course

Spring Semester information

Michael Kwag

280A: Managerial Accounting


Fall Semester information

Ralph Sanders

280A: Managerial Accounting


Ralph Sanders

280B: Managerial Accounting