ACC-102 Principles of Managerial Accounting

This course is an introductory course in managerial accounting. Fundamentals cost accounting concepts, financial statement analysis, profitability analysis, budgeting and decision making issues will be discussed.

Credits

4

Prerequisite

ACC-101

Lecture Contact Hours

4

Lab Contact Hours

0

Other Contact Hours

0

Department

  • Business

Grading Scheme

  • Letter

SUNY Gen Ed Credit

  • No

Course Learning Outcomes

  1. Identify diversity between financial and managerial accounting and the use of accounting data in the decision-making process of managers.
  2. Demonstrate the use of accounting information in the areas of product costing, cost behavior, cost control, and operational and capital budgeting.
  3. Analyze and create a statement of cash flow using the indirect method
  4. Prepare an operating budget, identify its major components, and explain the interrelationships among its various components