Management accounting-a value added discipline -- Cost behavior, operating leverage, and profitability analysis -- Analysis of cost, volume,and pricing to increase profitability -- Relevant information for special decisions -- Cost accumulation, tracing, and allocation -- Cost management in an automated business environment ABC, ABM, and TQM -- Planning for profit and cost control -- Performance evaluation -- Responsibility accounting -- Planning for capital investment -- Product costing in service and manufacturing entities -- Job-order, process, and hybrid cost systems -- Financial statement analysis -- Statement of cash flows

1. Managerial accounting