Summer Semester 2022 Catalog

ACCT 2000 MANAGERIAL ACCOUNTING III

Credits

3

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

Lecture Hours

30

Lab Hours

30

Prerequisite

ACCT 1105 with a final grade of "C" or higher

Corequisite

None