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Nov 25, 2024
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ACC 2021 - MANAGERIAL ACCOUNTING
credits: 3.0
This course continues the student’s introduction to financial accounting principles. Principles applicable to equity financing will be emphasized prior to studying the Statement of Cash Flows. Will have an opportunity to analyze financial statements. Will study managerial and cost accounting terminology, concepts, and uses in product costing systems and for decision analyses. Specific topics in managerial accounting include: cost behavior and cost-volume-profit analysis, the role of responsibility accounting and the budgeting process, performance evaluation and the use of standard costing, short-term planning, and strategic (long-term) planning (capital budgeting). Objectives: Objectives: A) Know the structure of the Statement of Cash Flows and its use; B) Know how to review a company’s annual report and analyze the financial information contained in an annual report; C) Know how accounting information is used internally in business; D) Know how to use several techniques to gather accounting data to be analyzed, perform analyses, and interpret analyses. Method of Instruction: Method of Instruction: Lecture, classroom discussions, and problem solving. Method of Evaluation: Method of Evaluation: Quizzes and three exams.
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