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Managerial Accounting
PRIN MGRL ACCT
CLASS CODE: ACCTG 202 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

CATALOG DESCRIPTION: Emphasizes use of accounting data in decision making and seeks to sharpen analytical and interpretative skills. Covers product costing, cost behavior, segmented reporting, profit planning, standard costing, alternative choice decision making, statement of cash flow and financial statement analysis.
DESCRIPTION: Managerial Accounting is structured to build on the foundation of financial accounting concepts which were covered in Accounting 201. The course emphasizes the use of accounting data in the decision-making process, and seeks to sharpen the student's analytical and interpretive skills through exposure to many business situations in which accounting data are needed and used by the manager. The course covers product costing, cost behavior, segmented reporting for management, profit planning, standard costing, alternative- choice decision making, capital budgeting, statement of cash flows, and statement analysis.
TOPICS:
OBJECTIVES: The central objective of the course is to introduce basic concepts and procedures of managerial accounting to the student through a combination of reading assignments, classroom discussion-lecture sessions, and out side problem assignments. The course provides the skills necessary to work as a junior cost accountant in a manufacturing firm or as a junior accountant in the controller's office of a large organization. Individual entrepreneurs will also gain knowledge of costing and management concepts.
REQUIREMENTS:
PREREQUISITES: ACCTG 201
OTHER:
EFFECTIVE DATE: August 1993