ACCT2402
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Principles of Managerial Accounting
Department(s)
Course Description
(4-3-3) This course is taken for academic credit. (Prerequisite: ACCT 2401) Students will earn an A, B, C, D, F, or W. 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. Lab fee.
Academic Level
Undergraduate Credit
CIP Code
52.0301 - Accounting
Course Type (Attributes)
General Academic (ACGM) (ACGM)
Locations
Athens (01), Online (06), Terrell Satellite (03), Palestine Satellite (02), Kaufman Workforce (04)
This is a Coursedog only field and is not integrated with the SIS.
Objective
Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
Objectives
Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
Objective
Define operational and capital budgeting, and explain its role in planning, control, and decision making.
Objectives
Define operational and capital budgeting, and explain its role in planning, control, and decision making.
Objective
Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
Objectives
Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
Objective
Explain methods of performance evaluation.
Objectives
Explain methods of performance evaluation.
Objective
Use appropriate financial information to make operational decisions.
Objectives
Use appropriate financial information to make operational decisions
Objective
Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions.
Objectives
Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions.