Aug 21, 2025  
2025-2026 Shepherd University Catalog 
    
2025-2026 Shepherd University Catalog
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ACCT 305 - Managerial Accounting

(3 cr) The application of accounting information by management to make both short-term and strategic decisions.  Topics include cost behavior, cost allocation, cost-volume-profit analysis, capital budgeting, and advanced budgeting techniques. Emphasis is placed on ethical decision-making, planning, forecasting, and management decision-making using techniques such as flexible budgeting and incremental analysis. Students also learn cost estimation methods, such as regression analysis and activity-based costing, to support decision-making and align with industry standards. Prerequisites: ACCT 202 .



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