This course introduces students to managerial accounting as an information system that provides managers with a basis for decision-making. Topics include accounting systems, job and standard costing systems, breakeven analysis, short and long term decision-making, operating budgets and flexible budgeting. Emphasis is placed on the needs of managers to use internal accounting information to make business decisions. Prerequisite: BUS 1402 Fundamentals of Accounting or BUS 1416 Financial Accounting