Managerial Accounting

Where MAN 202 / financial accounting taught you to produce statements for outside investors, this course flips the audience inward: you learn to build the cost numbers managers actually use to decide whether to drop a product, accept a special order, or hold a department accountable for a budget variance. Expect steady problem sets out of Garrison — job-order and ABC costing, CVP, flexible budgets, standard-cost variance analysis — plus a midterm, final, and homework that are almost entirely computational. It's a core 3rd-year requirement that feeds directly into finance, operations, and strategy electives, since once you can read a contribution-margin income statement, most downstream business courses stop feeling like black boxes.