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ACC 202: Introduction to Managerial Accounting (3 credits)

Course Description

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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