Lead Faculty: Dr. Consolacio L. Fajardo
Prerequisite
ACC 433A
Course Description
This course is a continuation of Managerial Accounting I. It covers managerial accounting topics that include relevant costs for decision-making, pricing decision and cost management, balanced scorecard, cost allocation using the direct allocation, step-down allocation, and reciprocal methods, joint costs and by-product costs, accounting for spoilage, contribution approach to segment analysis, capital budgeting techniques, sensitivity analysis in decision making, economic order quantity theory for inventory management, transfer pricing, and performance measurement.