Dec 11, 2023  
2023-2024 General Catalog 
2023-2024 General Catalog
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ACC 146 - Managerial Accounting

Course Department: Business
Last Date of Approval: Fall 2022

3 Credits
Total Lecture Hours: 45
Total Lab Hours: 0
Total Clinical Hours: 0
Total Work-Based Experience Hours: 0

Course Description:
This course examines financial data from internal user’s perspectives to provide accounting information needed for management to make sound business decisions.  Students will use various methods to analyze the cost of products and services, company profitability, variances, budgeting, and choices of alternatives for decision making.

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: There is a $124.99 course fee which includes all courses that utilize the Cengage products.

Common Course Assessment(s): None

Student Learning Outcomes and Objectives:

  1. Students will account for and analyze elements of the production cycle.
    1. Calculate the cost of production using various costing methods and overhead allocations.
    2. Determine desirable production and sales levels to achieve goals.
  2. Students will demonstrate ability to make short and long-term financial decisions.
    1. Prepare operating and financial budgets.
    2. Complete cost-volume-profit analysis including sales at break-even, target profit, and margin of safety.
  3. Students will evaluate company performance and develop strategies for improvement.
    1. Determine price and efficiency variances to improve results. 
    2. Analyze options using various methods with and without considering the time value of money to assist in the decision making process.
    3. Implement and analyze management and production systems such as Just-in-Time, responsibility accounting, and Activity-Based-Management.

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