ACC 240Managerial Accounting

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Prerequisite: Grade of C or better in ACC 200. Math: Grade of C or better in MTH 112 or BUS 120, or satisfaction of other placement criteria Reading: Grade of C or better in RDG 091 or LTC 099, or satisfaction of other placement criteria. Writing: Grade of C or better in ENG 098 or LTC-099 or satisfaction of other placement criteria. Recommended: (1) ECN 201 or concurrent enrollment in ECN 201 and (2) Microsoft Excel proficiency or concurrent enrollment in CIS 242 or completion of CIS 242. ^ The second semester foundation course required for further study in accounting. Managerial accounting topics include ABC cost behavior analysis and use, job-order costing, process costing, cost-volume profit relationships, contribution approach to costing, budgeting, standard costs, JIT/FMS performance measures, relevant costs for decision making, balanced scorecard and capital budgeting. (1.1) IAI Major: BUS904 Proficiency Credit Available (2T) Pass/No Credit Not Available