ACC2112

Principles Of Accounting II (Managerial Accounting)

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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:

  • Defining the basic concepts of managerial accounting.
  • Understanding the process for preparing a budget.
  • Identifying cost accounting concept and terms used in assisting management in efficient operations.
  • Computing basic time value of money problems.
  • Demonstrating the use of operational and financial budgeting concepts.
  • Computing basic ratios.
  • Classifying the sources and uses of cash used for creating a statement of cash flows.
  • Recognizing the purposes and principles used in absorption and variable costing.
  • Reviewing production process procedures for process costing, job costing, and activity based costing.
  • Accounting for the flow of material through the production process.
  • Summarizing the process for creating a capital budget and making capital decisions.
  • Preparing basic cost volume profit analysis.

Course Syllabi

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