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Nov 25, 2024
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ACC 202 - Managerial Accounting (3 units)
Forms of business organization; cost concepts and decision making; break-even analysis, fixed and variable costs, budgeting for internal reporting.
Prerequisite(s): ACC 201 ; IS 101 .
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to demonstrate a basic understanding of cost concepts and behaviors.
2. Students will be able to record the flow of costs under a job costing system.
3. Students will be able to cost products using ABC compared to traditional systems.
4. Students will be able to use CVP analysis and incremental analysis to make decisions.
5. Students will be able to prepare budgets.
6. Students will be able to compute variances for materials, labor, and overhead.
7. Students will be able to use various approaches to make capital budgeting decisions, incorporating time value of money.
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