For Management/Managerial accounting (undergraduate and MBA). The managerial acounting course follows financial accounting in a two-course sequence for first and second year business majors. It is found at both two and four year schools, as well as in MBA programs. The purpose of managerial accounting is to provide managers with information useful in planning and controlling the activities of a business. It deals with internal, rather than external information. Managerial accounting reports include budgets, performance reports, and analysis of economic alternatives such as make-or-buy manufacturing decisions. The market is segmented into traditional, transitional, and innovative text offerings. Hilton falls into the traditional to transitional market segment.