DANTES 2010

DANTES Independent Study Catalog

Explanation of Course Display

Footnote Codes: X = General Information, P = Prerequisite, C = Both, O = Different In-State & Out-of-State Tuition
In cases with an X Code & Not Available, contact the Institution for current book prices.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
New Mexico State University	ACCT	503	ACCT FOR MANAGERS	G	N/A	N/A	IA	3 (S)	$726.00	$108.50	$834.50	O
Footnote:		In-state tuition is available to Active Military and dependents with an Active Duty Military Waiver and to veterans according to Veterans’ In-State Tuition Act
Course Description:		Concepts and principles of financial and managerial accounting. Presents techniques used to measure business transactions, prepare financial statements, techniques for management decision-making, planning, and control. Prerequisites: ACCT 251 and ACCT 252. Not open to MAcc students.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Central Texas College	ACCT	2302	Principles of Managerial Accounting	L	vary	vary	CR, E, IA	3 (S)	$450.00	$0.00	$450.00	C,O
Footnote:		AC025A. $51 per semester hour in district-in state tuition rate. $64 per semester hour out of district-in state tuition rate. Effective 1/2011 rates change to $160 per semester hour (out of state), $54 per semester hour (in-district) and $64 per semester hour out of district.
Course Description:		An introduction to the use of accounting information as an aid to management decision making. Topics include cost behavior, budgeting, responsibility accounting, cost control, and product costing.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Pennsylvania State University	ACCTG	211	FINANCIAL AND MANAGERIAL ACCOUNTING FOR DECISION MAKING	L	14	3	E	4 (S)	$740.00	$0.00	$740.00	X
Footnote:		Credit-by-examination option available. Programmable, scientific, business calculators may not be used for exams. All calculators are subject to inspection.
Course Description:		Introduction to the role of accounting numbers in the process of managing a business and in investor decision making.
Postsecondary Credit by Examination
Pennsylvania State University	ACCTG	211	FINANCIAL AND MANAGERIAL ACCOUNTING FOR DECISION MAKING	L	14	3	E	4 (S)	$740.00	$0.00	$740.00	X
Footnote:		Programmable, scientific, business calculators may not be used for exams. All calculators are subject to inspection.
Course Description:		Not Available

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Excelsior College	ACC	212	MANAGERIAL ACCOUNTING	L	N/A	0	IA	3.0 (S)	$750.00	$0.00	$750.00	NA
Course Description:		This course is intended to help you develop an understanding of the process of identifying, measuring, analyzing, interpreting, and communicating information in pursuit of an organization s goals. By the end of the course, you should be familiar with technical skills for solving problems such as the fundamentals of basic unit costs, cost flow management systems and processes, budgeting and performance measurement, and cost analysis and pricing decisions. As a manager, you should be able to identify relevant information, the appropriate methods for analyzing information, and working together with a team addressing global and ethical issues. You will be able to think on your feet and address real-world business issues. Note: This course satisfies the Managerial Accounting core requirement for all Business students. For students in the Technology, Liberal Arts, and Nursing degree programs, ACC 212 applies as a lower-level elective in the applied professional/free elective area.
Graduate Courses
Excelsior College	BUS	500	ACCOUNTING FOR MANAGERS	G	N/A	0	IA	3.0 (S)	$1365.00	$0.00	$1365.00	NA
Course Description:		This course introduces the accounting procedures and concepts used to meet the information needs of management. Students will be able to identify, accumulate, report, and interpret cost information for decision making and control in emerging economy organizations. Further the student will be able to evaluate and utilize the information supplied to management by business accounting departments.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Graduate Courses
Wilmington University	MBA	6100	Managerial Accounting	G	7	0	CR, E, IA	3 (S)	$1185.00	$60.00	$1245.00	C
Footnote:		Book prices vary and are subject to change; please visit http://bookstore.wilmu.edu/ for updated pricing. Prerequisite(s): Financing and Accounting for Managers (MHR 7830) or two semesters of undergraduate accounting
Course Description:		This course emphasizes the use of accounting data in the managerial decision-making process and in planning and controlling business enterprises. Topics include cost-volume-profit analysis, budgeting, variance analysis, capital budgeting, and responsibility accounting.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Olympic College	ACCT&	203	Principles of Accounting III	L	TBD	TBD	CR	5 (Q)	$405.00	$22.50	$427.50	C
Footnote:		Prerequisite: ACCT&202 and high school algebra or its equivalent. Online--www.olympic.edu/distanceclasses
Course Description:		Development and analysis of accounting information for managerial decision-making.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Eastern Oregon University	BA	213	Managerial Accounting	L	4	4	CR, E, IA	4 (Q)	$568.00	$24.00	$592.00	C
Footnote:		Prereq - BA 211 Book costs and number of assignments and exams may vary.
Course Description:		Course gives a study of the development, presentation, and interpretation of accounting information utilized by management in decision-making, planning and control.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Oregon	AIM	610	Managerial Accounting for Decision Making	G	n/a	3 (Q)	$1660.00	$0.00	$1660.00	C
Footnote:		For more information about AIM, visit aim.uoregon.edu; Prerequisite: Virtual Learning and Teams
Course Description:		This course examines the value and use of accounting for making decisions within an organization. Core topics from managerial accounting are covered, including job costing, activity-based costing, cost-volume-profit analysis, relevant costs for decision-making, and capital budgeting. The course is designed for students ranging from those with no formal education in accounting to those with some background in accounting who want to improve knowledge and skills in decision-making.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Amridge University	BS	3420	Accounting for the Non-Accountant	U	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		A review of accounting principles from a manager’s position with an emphasis on the effect of transactions on a financial statement, how to interpret the financial statement, how to make objective accounting decisions that will assist a manager in making satisfactory business and economic decisions.
Amridge University	BS	3427	Introduction to Managerial Accounting	U	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		This course is a continuation of Basic Accounting Principles (BS 3415). This course prepares students to understand the internal accounting procedures of how costs flow through the system. Although emphasis is on a manufacturing environment, the information learned can be applied to all types of businesses including governmental and non-profit organizations. Perquisites: BS 3415 and BS 3420.
Amridge University	BS	4406	Managerial Accounting	U	15	0	CR, E, IA	4 (S)	$750.00	$0.00	$750.00	X
Footnote:		First two courses each semester are $187.50 per semester hour. Third course each semester is FREE reducing tuition to the equivalent of $125 per s/hr. Spouse-25% OFF reg. tuition (now=$206.50 s/hr) Online courses available 24/7. Admission application fee and General Competency Test (GCT) fee waived (savings of $125). Comprehensive Fee waived - Saves $400 each semester. Fewer courses required to finish a degree since they are 4 s/hrs each. Max credit for military experience; No residency required.
Course Description:		This course looks at how users of financial information interpret accounting reports when making business decisions. Emphasis is on profitability concepts and performance evaluation. A research paper is required. Prerequisite: BS 3406

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Embry-Riddle Aeronautical University	MGMT	312	MANAGERIAL ACCOUNTING	U	12	2	CR, E, IA	3 (S)	$825.00	$9.00	$834.00	NA
Course Description:		The course emphasizes management’s use of cost information in internal decision making. Decision-making processes include cost analysis, control, allocation, and planning. A variety of accounting techniques applicable to aviation/aerospace companies are presented.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
United States Sports Academy	SAM	445	Sports Managerial Accounting	U	10	1	CR, DS, E, IA	3 (S)	$840.00	$100.00	$940.00	NA
Course Description:		This course is designed to give students the financial management tools they need to succeed in the sports industry because the rapidly growing industry demands that those in the industry have a command of the basic principles of finance.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Northwestern Ohio	AC	202	Managerial Accounting	L	AC	202	CR, E, IA	5 (Q)	$825.00	$0.00	$825.00	NA
Course Description:		A study of accounting data: how it can be interpreted and used by management in planning and controlling business activities. Business problems are discussed from the point of view of internal management to show how accounting can aid in the solving of problems confronting management. The use of accounting data by investors and potential investors is also addressed whenever applicable.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Oklahoma	FIN	3403W	FINANCIAL INTERMEDIARIES AND MARKETS ONLINE	U	9	3	CA, CR, E, IA, SG	3 (S)	$435.00	$477.75	$912.75	C
Footnote:		Prerequisite: Economics 1113 and 1123 (applies to University of Oklahoma students).
Course Description:		Investigates the determination of the level of domestic rates of interest and their implications for international currency markets. Describes the important financial institutions in U.S. financial markets. Details the structure of interest rates. Analyzes the behavior of fixed income prices. Discusses techniques of domestic and international institutions to immunize portfolios.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Liberty University	BUSI	322	BUSI 322 - Managerial Accounting	U	8	2	CA, CC, CR, DI, DS, E, IA, S	3 (S)	$750.00	$0.00	$750.00	C
Footnote:		ACCT 212 and BUSI 320
Course Description:		Emphasis is upon utilization of cost data in planning and controlling activities. Internal and external data are woven into the planning models. Specific areas are: process, job order, standing, functional relationships, and budgeting. Emphasis is placed upon the present value model for capital budgeting and decision making.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Washington	ACCTG	C225	FUNDAMENTALS OF MANAGERIAL ACCOUNTING	L	8	2	5 (Q)	$1450.00	$35.00	$1485.00	P
Footnote:		Prerequisite: Either ACCTG 210, 220 or 215; ECON 200.
Course Description:		Analysis and evaluation of accounting information as part of the managerial process of planning, decision making, and control. Concentrates on information useful to enterprise managers.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Gulf Coast Community College	Business	ACG2071	Introduction to Managerial Accounting	L	TBA	TBA	CR, E, IA	3 (S)	$275.19	$45.00	$320.19	NA
Course Description:		Prerequisite: ACG 2001. Accounting for planning, organization, and cost control.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
University of Idaho	ACCT	202	INTRODUCTION TO MANAGERIAL ACCOUNTING	L	20	6	DS, IA, SG	3 (S)	$325.00	$0.00	$325.00	X
Footnote:		Nine of the lessons are self-study. Required: MS Excel; Internet access.
Course Description:		Intro to cost behavior and managerial use of accounting information for planning, control, and performance evaluation.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Indiana University	BUS	A202	INTRODUCTION TO MANAGERIAL ACCOUNTING	L	9	3	SG	3 (S)	$591.18	$65.00	$656.18	C
Footnote:		Credit not given for both A202 and A200. NOTE: Online course requires Microsoft Word. Prerequisites: A100 and sophomore standing.
Course Description:		Online or Correspondence: Concepts and issues associated with the accounting and the management of business; particular emphasis is given to understanding the role of accounting in product costing strategic decisions, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Ohio University	ACCT	102	MANAGERIAL ACCOUNTING	L	7	2	4 (Q)	$564.00	$20.00	$584.00	C
Footnote:		Prerequisite: ACCT 101 (or 201) and ECON 103.
Course Description:		Uses of accounting information for making managerial decisions. Study of cost behavior, overhead costs allocation, basic cost accumulation systems, elementary capital budgeting, master and flexible budgets, and cost control.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Arizona Western College	ACC	125	Payroll Accounting: Intro	L	0	0		3 (S)	$180.00	$25.00	$205.00	NA
Course Description:		Introduction to the various aspects of payroll, including the applicable elements of the Fair Labor Standards Act that affect payroll operations and employment practices.
Arizona Western College	ACC	211	Financial Accounting	L	0	0		3 (S)	$180.00	$25.00	$205.00	NA
Course Description:		An introductory college-level course that covers the basic concepts, principles, and procedures for recording business transactions and the development of external accounting reports. Meets the neeeds of the students pursuing accountancy as a major and who will have to be prepared for the rigorous accounting courses that follow; will meet the basic needs of the students with other business disciplines as their major.
Arizona Western College	ACC	212	Managerial Accounting	B	0	0	CR, E, IA	3 (S)	$180.00	$25.00	$205.00	NA
Course Description:		For students who have previously completed one or two semesters of basic financial accounting. Emphasis on uses of accounting data internally by managers to carry out three essential functions in an organization: (1) to plan operations; (2) to control activities; and (3) to make decisions. PRE: ACC 211
Other Courses
Arizona Western College	ACC	120	Income Tax Procedures	L	0	0	CR, E, FX, IA	3 (S)	$180.00	$25.00	$205.00	NA
Course Description:		Information and procedures needed to accurately prepare personal returns under both federal and Arizona tax statutes.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Thomas Edison State College	ACC	102-EP	Principles of Managerial Accounting	L	N/A	1	CA, CR, DI, IA	3 (S)	$717.00	$0.00	$717.00	P
Footnote:		It is advisable to have knowledge in a course equivalent to ACC-101 Principles of Financial Accounting with a grade of C or better to succeed in this course. Students are responsible for making sure that they have the necessary knowledge.
Course Description:		Emphasizes the information managers need to make decisions and the types of analyses appropriate to each decision. Includes such topics as budgeting, cost accounting systems and cost profit relationships.
Thomas Edison State College	ACC	102-GS	Principles of Managerial Accounting	L	N/A	1	DI, E, SG	3 (S)	$717.00	$0.00	$717.00	P
Footnote:		It is advisable to have knowledge in a course equivalent to ACC-101 Principles of Financial Accounting with a grade of C or better to succeed in this course. Students are responsible for making sure that they have the necessary knowledge.
Course Description:		Emphasizes the information managers need to make decisions and the types of analyses appropriate to each decision. Includes such topics as budgeting, cost accounting systems and cost profit relationships.
Thomas Edison State College	ACC	102-OL	Principles of Managerial Accounting	L	N/A	1	CR, DI, IA	3 (S)	$717.00	$0.00	$717.00	P
Footnote:		It is advisable to have knowledge in a course equivalent to ACC-101 Principles of Financial Accounting with a grade of C or better to succeed in this course. Students are responsible for making sure that they have the necessary knowledge.
Course Description:		Emphasizes the information managers need to make decisions and the types of analyses appropriate to each decision. Includes such topics as budgeting, cost accounting systems and cost profit relationships.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
Southwestern College	ACCT	380	Financial Accounting I	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting and recognition, measurement and reporting of receivables, inventories, property, plant and equipment.
Southwestern College	ACCT	381	Financial Accounting II	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		Emphasis is placed on liabilities and corporate equity measurement, understanding the recognition, measurement, leases, pensions, reporting of revenue, earnings per share, and critical evaluation of financial goals, performance.
Southwestern College	ACCT	382	Federal Income Taxation Personal	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		A study of federal income tax law as it applies to individuals. Topics include: filing status, dependents, gross income, itemized deductions, tax credits, cost recovery and property transactions.
Southwestern College	ACCT	480	Financial Accounting III	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		Emphasis is on foreign currency, deferred taxes, segment reporting, derivatives, partnerships, branches, and accounting theory.
Southwestern College	ACCT	482	Federal Income Taxation Corporate	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		A study of basic principles of business taxation. This course deals primarily with the federal tax laws as they relate to corporations and partnerships.
Southwestern College	ACCT	483	Cost Accounting	B	6	0	CR, E, IA	6 (S)	$750.00	$0.00	$750.00	NA
Course Description:		A study of cost accounting emphasizing managerial cost information for forecasting, planning, control and behavior factors, including elements of product costs, job, process, standard and variable costing systems and procedures.
Southwestern College	ACCT	484	Accounting Information Systems	B	6	0	CR, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		A study of accounting information systems conceptions and applications. Topics include conceptual foundation of AIS, technology of information systems, design processes and concepts. Emphasis is on developing learners' abilities to understand the processing of accounting data (with emphasis on the computer environment) and the controls that are necessary to ensure accuracy and reliability of the data processed by the accounting system.
Southwestern College	ACCT	490	Auditing Theory and Practice	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		Introduction to theory, concepts and principles of auditing. Emphasizing audit evidence, audit risk, ethical conduct and legal restrictions, professional standards of audit planning, Sarbanes-Oxley compliance, and audit reports.
Other Courses
Southwestern College	ACCT	379	Managerial Accounting	B	6	0	CR, E, IA	3 (S)	$750.00	$0.00	$750.00	NA
Course Description:		An introduction to the principles of managerial accounting. topics include the development and use of accounting information to support managerial decision making. Topics include the study of cost accounting emphasizing job order costing, process costing, capital budgeting, and budget control analysis.

03.01.09 MANAGERIAL ACCOUNTING

Institution	Course Dept	Course Number	Course Title	Level of Instruct	Lessons	Supervised Exams	Media Support Code	Credit Hours	Tuition	Special Fees	Total Cost	Foot Note Code
Postsecondary Courses
SUNY Empire State College	BME	211956	Accounting for Decision Makers	L	8-10	n/a	CD, CR, E, IA	6 (S)	$1242.00	$60.00	$1302.00	X
Footnote:		All courses are 15 weeks long with an average of 8-10 lessons. The type of media support varies. See course description.
Course Description:		This course is a six-credit intensive study of accounting in today’s business environment. This course covers fundamentals of financial and managerial accounting from the perspective of users. The course emphasizes the relevance of accounting information to managers in all areas of business as well as administrators in nonprofit organizations. Topics covered include the analysis of financial statements, financial planning, the importance of cost analysis and understanding the master budget. These components are connected to practical implications of the business decision-making process. Students are expected to critically evaluate and offer possible solutions for business problems. Note: students need EXCEL or equivalent spreadsheet software. This course has no formal course prerequisites. It is appropriate for both those pursuing a non-accounting major/concentration degree in the area of Business, Management and Economics as well as for students studying in other areas who want to understand the accounting process. This course will satisfy the prerequisite for Corporate Finance. It does not meet the prerequisites for further accounting study.