Managerial Accounting

Managerial Accounting (ACC-215)
Location:
Various: distance learning format

Length:
Varies (self-study; self-paced)

Dates:
April 2019 - Present.

Subject Area:
Business and Economics

Number of Credits:
3

Learner Outcomes:
Upon completion of this course, students will be able to: describe the concepts of managerial accounting; summarize control, systems, cost management, and cost behavior; compare traditional and activity-based cost management systems; define organizational design, responsibility centers, and financial control; explain how management accounting information is used for activity and process; and prepare management recommendations for short-term business and capital investment decisions.

Instructions:
This course provides students with an understanding of the fundamental concepts of managerial accounting and examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Major topics include: the budgetary process and related performance evaluation techniques, cost-volume-profit relationships, product costing methods, just-in-time (JIT) manufacturing, and activity-based costing (ABC). Related theory and application are reviewed. Instructional methods include: Study guide, required readings, and a final exam.

Credit Recommendation:
In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Business, Data Sciences, Economics, Finance, Marketing Human Resource Management (4/19).