Managerial accounting. Job order cost accounting. Process cost accounting. Activity-based costing. Cost-volume-profit relationships. Budgetary control and responsibility accounting. Performance evaluation through standard costs. Incremental analysis. Capital budgeting. Pricing decisions. The statement of cash flows. Financial analysis: the big picture. Specimen financial statements: tootsie roll industries, Unc. Specimen financial statements: hershey foods corporation. Time value of money. Ethical standards.