{"id":4901,"date":"2025-03-17T09:03:47","date_gmt":"2025-03-17T13:03:47","guid":{"rendered":"https:\/\/www.golive.clarku.edu\/programs\/courses\/management-accounting\/"},"modified":"2026-05-09T12:45:53","modified_gmt":"2026-05-09T16:45:53","slug":"management-accounting","status":"publish","type":"clarku_course","link":"https:\/\/www.clarku.edu\/programs\/courses\/management-accounting\/","title":{"rendered":"Management Accounting"},"content":{"rendered":"<p>This course emphasizes accounting from the management perspective. Teaches students an understanding of internal reporting to managers for use in planning, controlling, and decision making. Topics include cost concepts, cost behavior, job-order costing, process costing, activity based costing, cost-volume-profit analysis, variable costing, segment reporting, budgeting, flexible budgets, variance analysis, decentralized organizations, and relevant costing. The course structure includes readings, lecture, discussions, and problem solving. Students must also register for a required discussion section with this course. *This class was formerly MGMT203. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>This course emphasizes accounting from the management perspective. Teaches students an understanding of internal reporting to managers for use in planning, controlling, and decision making. Topics include cost concepts, cost behavior, job-order costing, process costing, activity based costing, cost-volume-profit analysis, variable costing, segment reporting, budgeting, flexible budgets, variance analysis, decentralized organizations, and relevant costing. 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