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ACC 102 PRINCIPLES OF ACCOUNTING II

ACC 102Principles of Managerial Accounting

Course Outline

Course Number & Name:  ACC 102 Principles of Managerial Accounting

Credit Hours:  4.0             Contact Hours:  4.0          Lecture:  4.0       Lab:  N/A             Other:  N/A

Prerequisites:  Grade of “C” or better in ACC 101

Co-requisites:  None                                                      Concurrent Courses:  None

Course Description: The study of the fundamental managerial accounting concept and techniques, which aid in management decision-making, performance evaluation and in planning and controlling operations.  The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation.  The course deals with such topics as cost behavior patterns, budgeting, cost-volume-profit relationships, product costing methods, preparation of the Statement of Cash Flows, and financial statement analysis.  Quantitative methods applicable to managerial accounting are studied.

Course Goals: Upon successful completion of this course, students should be able to do the following:

  1. demonstrate knowledge of the specific practice of using equity financing of operations;
  2.  prepare specific financial reports and analyses;
  3.  list, explain, and apply specific analytical techniques and practices used to classify and categorize operational cost and schedules; and
  4.  prepare reports and schedules that aid in planning and controlling operations.