Description Managerial Accounting is a study of current and developing processes by which financial and operational information is prepared for management use, with an emphasis on information needs for planning, controlling, decision-making, and performance evaluation. Prerequisites and Corequisites Prerequisite: BADM 502 - Business Essentials II or ACCT 210, 211 - Principles of Accounting I and II or ACCT 520 - Foundations of Accounting or its equivalent. Not open to M.P.A. students.