May 26, 2026  
2025-2026 Catalog 
    
2025-2026 Catalog

BU 226 - Managerial Accounting


Credit Hours: 3

An explanation of the interpretation and use of accounting data by management in developing budgets, planning, cost, and profit analysis.

Course Outcomes
Upon completion of this course, the student will be able to:

  1. distinguish between the planning and control decisions of managers;
  2. work with the three types of inventories found in manufacturing companies; and
  3. prepare operating budgets and activity-based costing systems.


Prerequisites: BU 122 or permission of the instructor.
F/S (C, N, S)