3 credit(s) This course is an introduction to the principles of managerial accounting for business managers, accountants, and analysts. Emphasis is placed on the development and use of accounting information and data analytics to support managerial decision-making in manufacturing, service, and merchandising operations. Topics include the following: basic cost behaviors, differences between product costs and period costs, understanding the impact cost structures have on profits as conditions change, allocation of indirect costs, the concept of relevant costs, the development of budgets to plan and monitor operations, making decisions based upon quantitative and qualitative factors, and the need for ethical behavior.