Course Descriptions

HS 251B — Managerial Accounting

Prerequisite: HS 250a or equivalent.

Provides 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. Fundamental aspects of cost behavior and cost accounting will 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.
Staff