ACC 146 - Managerial Accounting
Last Date of Approval: Fall 2016
3 Credits
Total Lecture Hours: 45
Total Lab Hours: 0
Total Clinical Hours: 0
Total Work-Based Experience Hours: 0
Course Description:
This course gives attention to corporation accounting especially as it relates to various aspects of cost accounting including an overview of job order and process costing accounting.
Prerequisites: C or better in ACC 142 - Financial Accounting
Mode(s) of Instruction: traditional/face-to-face, virtual, and/or online
Credit for Prior Learning: There are no Credit for Prior Learning opportunities for this course.
Course Fees: None
Common Course Assessment(s): None
Student Learning Outcomes and Objectives:
1. Students will account for and analyze elements of the production cycle.
a. Calculate the cost of production using various costing methods and overhead allocations.
b. Determine desirable production and sales levels to achieve goals.
2. Students will demonstrate ability to make short and long-term financial decisions.
a. Prepare operating and financial budgets.
b. Compare the differences between actual and planned revenue and costs.
3. Students will evaluate company performance and develop strategies for improvement.
a. Implement and analyze management and production systems such as Just-in-Time, responsibility accounting, and Activity-BasedManagement.
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