Apr 23, 2024  
2022-2023 Credit Course Catalog 
    
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2022-2023 Credit Course Catalog [ARCHIVED CATALOG]

ACC 152 - Management Accounting

3 Credits
Lecture: 3

Management Accounting serves as an introduction to the Cost Accounting course. Areas of study include analyzing, interpreting, constructing and completing the following: cash flow statements, cost-volume-profit relationships, product cost flows for job order and process costing, absorption and variable costing, just-in-time procedures, lean accounting environment, present value in capital investment decisions. Formulate, interpret, analyze and complete a master operating budget with pro-forma financial statements, traditional cost management, differential costs and product decisions, standard costs and measure variances for evaluating personnel and divisions through variance analysis, and continuous improvement in management accounting. Analyze and interpret product cost decisions for international operations and the financial statements using various ratios and analysis.

Articulation: 1.1 (IAI): BUS904

Prerequisite: ACC 151  with a grade of C or higher
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