This course follows Financial Accounting (ACTG 110), and emphasizes managerial decision making. Course content includes budgeting, cost concepts and terminology, cost analysis, cost allocations, manufacturing accounting, and standard cost systems. Managerial Accounting will provide a solid foundation in basic cost accounting concepts and techniques for students who plan to pursue future courses in business, and/or students who plan to pursue a career in accounting. Offered Fall, Spring, Summer.