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May 19, 2025
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2025-2026_College Catalog
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ACC 256 - Principles of Managerial Accounting
Credits: 3
Lecture: Three lecture.
Managerial Accounting offers both theory and practice as it applies to the uses of accounting information and techniques in the realm of the management decision-making process of an organization. The course introduces manufacturing accounting concepts, which include cost concepts, cost behavior analysis, profit planning, budgeting, and capital budgeting decisions.
Course Outcomes:
Students will be able to:
- demonstrate problem solving techniques through accounting problem analysis;
- interpret the different types of cost accounting systems and their applicability in certain situations;
- describe and explain the uses for the various types of budgets that may be required by an organization;
- describe and explain purposes of cost allocation;
- describe and apply how to measure performance in cost, profit and investment centers.
Prerequisite(s): ACC 255 .
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