Course Syllabi
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How To Register
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Current Students
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.