Semester Hours: 3Course provides students with an understanding of concepts that are fundamental to the use of management accounting. Topics include costing concepts and systems, budgeting, cost-volume-profit analysis, financial statement analysis, and the statement of cash flows and other managerial accounting concepts. Prerequisite(s)/Course Notes:ACCT 101, IT 014 and sophomore class standing or above. (Students who have completed 24 s.h. or above may seek a waiver from the department chairperson.) Credit given for this course or ACCT 02 or 020 or 201.