Carnegie Mellon University

Financial and Managerial Accounting II

Course Number: 45701

The objective of this course is to provide the student with the ability to use accounting information to make longer-term planning and control decisions. In this second course in accounting, we focus mainly on performance evaluation, taking into account the measurement and incentive implications. We will learn not only how to measure and evaluate the performance of internal sub-units of the firm from an internal managerial perspective, but also how to evaluate the overall firm's performance from an external stakeholder's perspective. Topics covered include: activity based costing, budgeting, variance analysis, responsibility centers, transfer pricing, internal control and performance evaluation, inter-company investment accounting and financial statement analysis.(CC - 11/12)

Degree: MBA
Academic Year: 2023-2024
Semester(s): Mini 3, Mini 4
Required/Elective: Required
Units: 6


Lecture: 100min/wk and Recitation: 50min/wk