May 19, 2026  
2025-2026 Course Catalog 
  
2025-2026 Course Catalog
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ACTS 540 - Managerial Accounting


3 Credits

This course is designed to introduce students to the variety of ways in which management accounting information is used to support an organization’s strategic objectives. The role of managerial accounting has been expanded to include collection and analysis of measures of financial performance, customer knowledge, internal business processes, and organizational learning and growth. To facilitate student comprehension and appreciation for the expanded role of managerial accounting, the following issues will be considered: the nature of costs incurred by firms and the variety of ways by which organizations account for and manage these costs; the process of evaluating the performance of firms and their business units; the rationale behind the balanced scorecard; the use of accounting information to motivate and evaluate performance.

Fixed/Variable Credit: Fixed Credit
Lecture Hours: 0
Lab Hours: 0
Repeatable: Y
Credit Type Code: Letter Grade



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