ACCT 2302 Principles of Managerial Accounting

Course Information

Course Description

An introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of production costs, operational budgeting and planning, cost control, and management decision making. Topics include product-costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

Prerequisite(s)

ACCT 2301

Assessment Levels

R3, E2, M3

CIP Code

52.0301

Credits (SCH)

3

Lecture-Lab-SCH

(3-0-3)