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