This course introduces students to managerial accounting as an information system that provides managers with a basis for decision making. Topics include basic C-V-P analysis, estimating costs, job and process costing, break-even analysis, standard costing, short and long term decision making, responsibility accounting, operating budgets, and flexible budgeting. Emphasis is placed on the needs of managers to use internal accounting information to make business decisions.Prerequisite: ACC 153 or ACC 101 and ACC 102