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: cost-volume-profit relationships, product cost flows for job order, process, and activity based costing, absorption and variable costing, just-in-time procedures, lean accounting, present value analysis 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 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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