ACC 9811
Manag Acc Theory Prc · 4 credits · Fall 2026
Requirements
Prerequisite: ACC 9110, ACC 9112, or equivalent. Students may receive credit for only one of the following: ACC 9811, ACC 9115, or ACC 9125.
About this course
This course explores the use of accounting information for internal planning, analysis, and decision making. The main objective of the course is to develop advanced knowledge to understand, evaluate, and act upon the many financial andnon-financial reports used in managing modern firms. The focus of this course is on modern internal reporting systems. We will discover that many firms do not provide their managers with useful information. We will also investigate some modernideas in how an organization?s internal information system should be designed to enhance value creation; and we will see how world-class firms take advantage of their competitors? internal-reporting mistakes. To attain the appropriate level ofunderstanding, you will need to be familiar with the mechanics of the many techniques used to prepare management reports. The emphasis in this course is very much on interpretation, evaluation, and decision-making.
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