ACC2112

Principles Of Accounting II (Managerial Accounting)

Back to Course Guide

Course Rotation

Distance Learning

  • Spring
  • Summer
  • Fall
  • Winter

Classroom Learning

  • Spring
  • Summer
  • Fall
  • Winter

How To Register

Call 972-279-6511
Talk to an Advisor

Current Students

Log into Portal

The course continues the study of financial accounting concepts with emphasis on the corporate structure, and introduces managerial accounting concepts, emphasizing introductory cost analysis and decision-making.

 

PREREQUISITE: ACC2111

 

UPON COMPLETION OF THE COURSE, THE STUDENT WILL BE COMPETENT IN:

  • Identifying corporate business characteristics.
  • Preparing overhead budgets.
  • Identifying managerial/cost accounting concepts and terms and evaluating their relevancy for different decision-making purposes.
  • Applying time value of money concepts.
  • Analyzing operational and financial budgets.
  • Interpreting financial statements with ratio analysis.
  • Preparing a statement of cash flows.
  • Evaluating absorption and variable costing procedures.
  • Applying activity-based costing procedures.
  • Accounting for the flow of material through the production process.
  • Evaluating the system design of process costing.
  • Evaluating the system design of job order costing.
  • Analyzing capital budgeting decisions.
  • Performing cost-volume-profit analysis.
  • Applying the application of managerial accounting concepts to the business environment.

 

Course Syllabi