Middlebury Institute of International Studies at Monterey

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MBAG 8532

Managerial Accounting

This is the second course in the Principles of Accounting series. This course is concerned with the theory and practice of managerial accounting. The course, while of necessity having to deal with some of the details inherent in accounting, will focus on developing in the student an understanding of the conceptual basis of managerial accounting and on linking that foundation to business decisions. The primary objectives of this course are:

to present the theories that underlie current managerial accounting practice;
to examine alternative accounting methods currently acceptable and practiced;
to implement the procedures necessary to apply the underlying theory; and finally,
to emphasize the linkage of business activities to accounting information to business decisions. A secondary objective includes developing in the student an analytical ability necessary to evaluate strengths and weaknesses of current and proposed accounting alternatives as well as analyzing potential effects of different accounting treatments and proposals on business decision making.

International Management
International Management
Intl Policy & Management
Requirements Fulfilled:
Equivalent Courses:
IMGT 8532