Cost Accounting --- An intermediate course about the managerial use of accounting data to plan and control personnel and operations in the firm. The focus is on planning, decision-making, and control by organizations, and on the accounting systems that managers have to assist them in their decisions about resource allocation and performance evaluation. In addition to students in accounting, the course is designed for those who plan careers in management at all levels and in all functions and who will need to motivate other employees and evaluate both managers and business units in the organization.