Brandeis International Business School

FIN 214A — Managerial Accounting

Prerequisite: FIN 212a or FIN 213a.

Provides a general introduction to the concepts, problems and issues related to managerial accounting. Managerial accounting predominantly addresses the internal use of economic information regarding the resources used in the process of producing goods and providing services. Internal users of accounting information are all of those individuals that are involved in the business decision-making process of the economic entity. In the course, you will become acquainted with some of the conventional methods of internal reporting used in planning, control and decision-making. Fundamental aspects of cost behavior and cost accounting will also be discussed, but always from the perspective of the manager who must make decisions rather than the accountant who prepares the information. Usually offered every year.
Brenda Anderson