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  1. Explain the meaning of managerial accounting
  2. Explain the differences between managerial accounting and financial accounting
  3. Identify and explain the current focus of managerial accounting
  4. Describe the role of managerial accountants in an organization
  5. Explain the importance of ethical behavior for managers and managerial accountants
  6. Identify three forms of certification available to managerial accountants
  7. Explain the meaning of cost and how costs are assigned to products and services
  8. Define the various costs of manufacturing products and providing services as well as the costs of selling and administration
  9. Prepare income statements for manufacturing and service organizations