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Dec 21, 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, students will be able to:
1. demonstrate a basic understanding of cost concepts and behaviors.
2. record the flow of costs under a job costing system.
3. cost products using ABC compared to traditional systems.
4. use CVP analysis and incremental analysis to make decisions.
5. prepare budgets.
6. compute variances for materials, labor, and overhead.
7. use various approaches to make capital budgeting decisions, incorporating time value of money.
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