This course focuses on budgeting and planning. Emphasis is on the use of accounting information to plan and redirect allocations to support business decisions. Managerial Accounting is designed to follow Principles of Accounting. The course outlines how accountants create, organize, interpret and communicate information that improves internal processes and allows organizations to identify and leverage opportunities to create value within the supply chain and with customers. Prerequisites: BUS-174 , MA-110, MA-111