Accounting information systems that are critical to the business manager in operating more effectively. Covers cost terms and concepts and specific uses of managerial accounting data. Topics include: financial spreadsheeting applications, product costing; cost behavior and the contribution approach to costing; cost-volume-profit relationships; operating budgets; standard costs; control of decentralized operations; pricing; relevant costs for decision-making; capital budgeting. The emphasis is on planning and control. Falls and Springs. Prerequisite(s): BU 1150.