In this course, learners will focus on the fundamentals of management accounting for a manufacturing company. Students will learn the flow of costs through the accounting system including material, labor and factory overhead. The student will also prepare job order and process costing, cost accumulation, as well as computing and recording variances in a standard cost system. Cost behavior analysis and total quality management will also be covered. Upon completion of the course, students will be able to use quantitative models and costs analysis to make managerial decisions as well as prepare a master budget.