I. FOCUS ON DECISION MAKING
1. Managerial Accounting, the Business Organization, and Professional Ethics  
2. Introduction to Cost Behavior and Cost-Volume Relationships 
3. Measurement of Cost Behavior  
4. Cost Management Systems and Activity-Based Costing  
5. Relevant Information for Decision Making with a Focus on Pricing Decisions  
6. Relevant Information for Decision Making with a Focus on Operational Decisions 

II. ACCOUNTING FOR PLANNING AND CONTROL
7. Introduction to Budgets and Preparing the Master Budget 
8. Flexible Budgets and Variance Analysis  
9. Management Control Systems and Responsibility Accounting  
10. Management Control in Decentralized Organizations  

III. CAPITAL BUDGETING
11. Capital Budgeting  

IV. PRODUCT COSTING
12. Cost Allocation  
13. Accounting for Overhead Costs 
14.  Job-Costing and Process-Costing Systems  

V. BASIC FINANCIAL ACCOUNTING
15. Basic Accounting: Concepts, Techniques, and Conventions  
16. Understanding Corporate Annual Reports: Basic Financial Statements  
17. Understanding and Analyzing Consolidated Financial Statements  

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