Managerial Accounting and decision Making (ACCT 351) is an Accounting Program requirement. It is provided as a core course on year three level five with three credit hours (3- 1-3). This course discusses the changing role of management accounting concepts such as balanced scorecard and strategic profitability analysis. It involves developing and using financial and non-financial information by managers within business organizations to make strategic, organizational, and operational decisions, with emphasis on identifying relevant information for different decision-making needs. Furthermore, this course provides a discussion of a variety of managerial accounting topics such as cost management, inventory management, capital budgeting, performance measurement, and transfer pricing systems in decentralized businesses.