Managerial Accounting I. 3 credits, 3 contact hours

Catalog description

Prerequisites: ACCT 115 or ACCT 117 . This course introduces fundamentals of cost and managerial accounting, including an introduction to job orders and process costing systems, cost allocation, cost behavior, managerial decision models, cost and budgetary planning and control, standard costing, analysis of variance, and responsibility accounting. The course is designed to develop the fundamentals of managerial accounting and provide students with a working knowledge of how accounting data are used by management in planning, decision-making and operational control.