San-Claire, Joan

Building on the introduction to financial accounting in BA-211 and BA-212, BA-213 focuses on managerial accounting, which is the language of business for internal management in manufacturing and service organizations, and which drives effective pricing and operational decisions. Managerial accounting analyzes information about the costs of products and services, as well as for jobs and processes, and how costs flow through the system. Budgets convey an organization's plan of operations, while performance reports compare variances with actual results and examine KPIs. This course is recommended for those interested in business in general, as well as for those planning a career in accounting. Online.