Course Catalog

Managerial Accounting ACCT 2000

3 Credits

Weekly Contact Hours: Lecture - 2 Lab 2 - 2 Lab 3 - 0
Pre-requisite(s): ACCT 1105
Co-requisite(s): None

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.


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