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Prerequisite: ACCT 502. Offered in spring. This course studies the concepts, methods and uses of managerial accounting information with an emphasis on planning and control in organizations. It develops: (1) an understanding of the budgeting and budgets as basic concepts employed by managers to plan and control business processes, and to achieve organizational objectives and strategies; (2) an understanding of information measurement and communication methods employed in management control and accounting information systems; and (3) an evaluation of measures to assess the effectiveness and efficiency of management operations. |