ACCT 202 Introduction to Managerial Accounting*
This is an introduction to cost accounting principles and the use of
such information in making business decisions. The course covers job
order and process costing, cost-volume-profit behavior, standard costs,
flexible budgets, decentralization, relevant costs, and capital budgeting.
The emphasis of the course is in the use and analysis of the accounting
information rather than in preparation of specialized cost accounting
reports
ACCT 202Introduction to Managerial Accounting*
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
II. Course Specification
Course Type
Program Requirement
Credit Hours Narrative
3 Credits
Semester Contact Hours Lecture
0
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
Prerequisite Narrative
ACCT 201
Grading Method
Letter grade
III. Catalog Course Description
This is an introduction to cost accounting principles and the use of
such information in making business decisions. The course covers job
order and process costing, cost-volume-profit behavior, standard costs,
flexible budgets, decentralization, relevant costs, and capital budgeting.
The emphasis of the course is in the use and analysis of the accounting
information rather than in preparation of specialized cost accounting
reports
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Understand basic managerial and cost accounting concepts such as cost volume profit and product costing.
- Explain and apply cost behaviors and cost systems in a decision making context.
- Explain the importance of cost allocation in decision making.
- Prepare, use, and evaluate budgetary data.
- Use relevant cost information when making pricing and resource allocation decisions.
- Evaluate capital expenditure decisions including the use of discounted cash flow.
- Describe sustainability and its value to business.
V. Topical Outline (Course Content)
Cost identification
Cost behaviors
Cost systems
Cost-volume-profit
Relevant costs in decision making
Budgeting
Capital expenditures
Sustainability
VI. Delivery Methodologies
Required Assignments
Homework
Participation in class discussions
Required Exams
Chapter Tests
Comprehensive Final Exam
Required Text
Managerial Accounting —4th edition Braun, Tietz; Pearson Publications Pearson Access Code for MyAccountingLab
Required Materials
Calculator
Specific Course Activity Assignment or Assessment Requirements
Homework
Participation in class discussions
Chapter Tests
Comprehensive Final Exam
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