ACC 256 - Principles of Managerial Accounting

Credits: 3
Lab/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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ACC 256 - Principles of Managerial Accounting