An introduction to management accounting as used in the decision-making process with a focus on the internal user of accounting information as related to the management functions of planning, motivating and controlling. Topics include: job order, process-and activity-based costing, cost-volume-profit relationships, budgeting, responsibility accounting, standard costing, incremental analysis, capital budgeting and other current topics. Computer applications may be part of this course. [Prerequisites: BUS 146 OR BUS 146A AND CIS 119 OR CIS 125 OR CIS 150]