University General Course Catalog 2022-2023 
    May 27, 2023  
University General Course Catalog 2022-2023
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ACC 202 - Managerial Accounting

(3 units)
An introduction to managerial accounting concepts, and techniques used to measure, analyze, interpret, and communicate financial information to managers to better guide the activity of an organization.

Prerequisite(s): ACC 201 ; IS 101 .

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain how product and service costs are determined and used in planning and evaluating organizational performance.
2. explain how costs behave and demonstrate how cost behavior is used to project financial results and inform strategic decision-making.
3. create and interpret budgets for short-term operations and long-term capital investments.
4. determine and use the costs and benefits relevant to making short-term decisions through incremental analyses.

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