ACC 202: Introduction to Managerial Accounting (3 credits)
Introduction to practices and procedures used to report internal operations to management. Topics include manufacturing operations, budgeting, standard costing, cost-volume-profit analysis, job and process costing, statement of cash flows, and financial statement analysis. (3 hours lecture)
Pre-Requisite(s): ACC 201 with a grade of “C” or better or equivalent or consent of instructor.
Student Learning Outcomes
Upon completion of the course, the student will be able to:
- Analyze, record, and report equity and long-term liability transactions related to partnerships and corporations from both an issuer and investor perspective using GAAP.
- Prepare and analyze the Statement of Cash Flows.
- Analyze financial statements using horizontal analysis, vertical analysis, and financial statement ratio techniques.
- Describe the concepts of managerial accounting and explain how they are applied to various business models.
- Analyze, record, and report the activities of a manufacturing company using process cost, job order cost, and standard cost accounting systems.
- Prepare information and reports that may be used by management to plan, direct, motivate, and control a business using Cost-Volume-Profit analysis, incremental analysis, and operational and capital budgeting techniques.
Degrees and Certificates
For transfer information within the UH system, visit the System Transfer page
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