ACC 2203 — FUNDAMENTALS OF MANAGERIAL ACCOUNTING
Prerequisite: ACC 2103 This course is the study of managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits for management decision making. This course is designed as a continuation of fundamentals of financial accounting. Topics covered will include manufacturing/cash flow, cost behavior, cost-volume-profit, managerial decisions, capital budgeting, present value/future value, budget allocation, variance analysis, job order costing, process costing, and standard costing. Emphasis will be placed on managerial decision- making based upon the analysis of accounting information. Credit: T hree semester hours