Emphasis is given to the preparation and use of cost and managerial accounting information.
Emphasis is on the purposes for which accounting information can be used by organizational management in the decision making process, and on the procedures followed in producing that information. An intensive study of accounting theory and practice directed toward business entities. Covers financial statements, current assets, current liabilities, and property, plant and equipment. Practical applications are emphasized. Evaluations and justification of systems proposals, internal controls, and selection of computer hardware and software.