Subject Code
ACCT
Course Number
2302
Course Long Title
Principles of Managerial Accounting
Course Description
ACCT 2302. PRINCIPLES OF MANAGERIAL ACCOUNTING (3-0-3)
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: ACCT 2301. Assessment Levels: R3, E2, M3. 52.0301
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: ACCT 2301. Assessment Levels: R3, E2, M3. 52.0301
CIP Code
52.0301 - Accounting