HOURS: 64-72 lecture. COURSE DESCRIPTION: A study and analysis of how managers use accounting information in decision-making, planning, directing operations, and controlling, to include the following: terms and concepts; job order cost accounting; process cost accounting; departmental accounting; product analysis; pricing decisions; flexible budgeting; standard cost analysis; cost-volume-profit analysis; preparation of operational, capital and financial budgets; and analysis of financial reporting in manufacturing and service environments.