The objective of Accounting 2102H is to acquaint business majors and other students 
of management with the process of identifying, measuring, analyzing, interpreting 
and communicating information in pursuit of an organization's goals. In particular 
the course will concentrate on the understanding of management accounting techniques 
and practices that have evolved and are proven to be useful in decision making, 
planning, controlling operations, and measuring performance.  The students will be 
evaluated on their conceptual understanding of these techniques and practices, as 
well as their ability to accurately apply these techniques and practices.  Both an 
understanding of the concepts and their application is necessary to effectively 
manage organizations.

Introduction
    Role of Managerial Accounting in Modern Organizations
    Basic Cost Management Concepts

Costs Accumulations
    Job Order Costing
    Process Costing
    Activity Based Costing

Planning and Control
    Cost Estimation
    Cost-Volume-Profit Analysis
    Budgeting
    Standard Costs and Variance Analysis
    Flexible Budgeting
    Transfer Pricing

Using Accounting Information in Decision Making
    Relevant Cost Analysis
    Target Costing and Pricing Decisions
    Capital Expenditure Decisions