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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.

DESCRIPTION: Emphasizes use of accounting data in decision making and seeks to sharpen analytical and interpretative skills.
TAUGHT: Winter, Summer, Fall
CONTENT AND TOPICS:

  • Overview of managerial accounting

  • Cost terms, concepts and classifications

  • Job order costing

  • Cost behavior - analysis and use

  • Cost-volume profit relationships

  • Budgeting

  • Standard costs and the balanced scorecard

  • Flexible budgets and performance reports

  • Segment reporting and decentralization

  • Relevant costs

  • Capital Budgeting

  • Statement of cash flows, and Financial
    statement analysis.
GOALS AND OBJECTIVES:

  1. To build and sharpen the students' analytical
    and interpretative skills through exposure to
    many business situations in which accounting
    data are needed and used by the manager.

  2. To master the concepts (and topics listed
    above) of managerial accounting so that
    students can understand and use them in the
    decision making process.

  3. To prepare students for higher level management and accounting courses where this material is prerequisite to understanding strategy, policy, and more difficult problems.

REQUIREMENTS: Daily homework using Excel, chapter quizzes, two
or three exams, and a final exam.
PREREQUISITES: ACCTG 201
OTHER:
EFFECTIVE DATE: August 1993