This course provides an introduction to the accounting data and techniques used by internal managers to identify and analyze the available alternatives and guide them to a course of action that is most likely to yield the optimum solutions for their organizations. The purpose of the course is to show what kind of accounting information is needed, where this information can be obtained and how this information is used by managers as they make decisions about their planning, directing, and controlling operations function.Prerequisites: ACC 102 with a grade of C or better or ACC 104 with a grade of C or better.