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The practice of keeping and maintaining the financial records of a business is called accounting & the topic of Intermediate Management Accounting is for those students who have already studied the basics of managerial accounting. This subject includes the topics like decision making, throughput accounting, cost-volume-profit analysis, activity-based costing, incremental analysis, transfer pricing, operational budgeting, lean accounting, rewarding business performance, resource consumption accounting, capital budgeting, and financial performance measures.

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