Course Description
Principles of Managerial Acct
(3-3-0) This course is 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 product 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.
Required Prerequisite: ACCT 2301
Semester hours:3
Lecture hours:3
Lab hours:0
Petition required:N
Course may be repeated for credit when the topic varies:N
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