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ACCT 5304. Accounting For Management. 3 Hours.

Students examine and apply the concepts useful to management in the analysis of accounting data for the purposes of costing and income determination, decision making and control. The course typically includes readings, cases and discussion of planning and budgeting, activity-based costing, target costing, performance measurement, quality and environmental cost management. This course is designed for non-accounting majors.
Prerequisite: ACCT 2301 and ACCT 2302 or ACCT 5300.

Master of Science in Accounting

https://catalog.shsu.edu/graduate-and-professional/college-departments/business-administration/accounting/accounting-ms/
The Master of Science in Accounting program is designed to provide students with the advanced study in accounting necessary to prepare for the Uniform Certified Public Accountant (CPA) examination. This program focuses on the knowledge and skills needed in the profession of accounting.  Graduates of the MS in Accounting program are prepared for employment opportunities in a variety of accounting career paths including with public/industry/government/nonprofit firms.