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.

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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.

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Degrees and Certificates

• Academic Subject Certificate in Business

For transfer information within the UH system, visit the System Transfer page

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Resources

• Pathfinder to information on
  • Accounting
• Curriculum Documents

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Classes Offered

• Spring 2013 - T, 5:30pm to 7:30pm, Hale Pālanakila 104, Deacon Hanson - CRN: 62181 - view syllabus
• Spring 2013 - asynchronous , Deacon Hanson - CRN: 62182 - view syllabus
• Summer 2013 - asynchronous , Deacon Hanson - CRN: 63011 - view syllabus
• Fall 2013 - T, 2:30pm to 3:45pm, Hale Pālanakila 122, Deacon Hanson - CRN: 64102
• Fall 2013 - asynchronous , Deacon Hanson - CRN: 64385
• Fall 2012 - TR, 11:30am to 12:45pm, Hale Pālanakila 225, Deacon Hanson - CRN: 61116 - view syllabus
• Spring 2012 - TR, 1:00pm to 2:15pm, Hale Pālanakila 104, Deacon Hanson - CRN: 64243 - view syllabus
• Spring 2012 - TR, 5:30pm to 6:15pm, Hale Pālanakila 104, Deacon Hanson - CRN: 64244 - view syllabus
• Summer 2012 - MW, 10:30am to 12:15pm, Hale Pālanakila 227, Deacon Hanson - CRN: 60002 - view syllabus
• Summer 2011 - MTWR, 10:00am to 11:35am, Hale Pālanakila 225 , Deacon Hanson - CRN: 62033 - view syllabus
• Spring 2011 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, Deacon Hanson - CRN: 61319 - view syllabus
• Spring 2011 - TR, 5:30pm to 6:45pm, Hale Mana‘opono 115, Deacon Hanson - CRN: 61320 - view syllabus
• Fall 2011 - TR, 12:30pm to 1:45pm, Hale Alaka‘i 102, Deacon Hanson - CRN: 63126 - view syllabus
• Fall 2010 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, Deacon Hanson - CRN: 60138 - view syllabus
• Spring 2010 - TR, 9:45am to 11:00am, Hale Pālanakila 104, Deacon Hanson - CRN: 63004
• Spring 2009 - MW, 5:30pm to 6:55pm, Hale Mana‘opono 115, M Yoshida - CRN: 60003 - view syllabus
• Spring 2009 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 60004 - view syllabus
• Fall 2009 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 62158 - view syllabus
• Spring 2008 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 62004 - view syllabus
• Spring 2008 - MW, 5:30pm to 6:45pm, Hale Mana‘opono 115, M Yoshida - CRN: 62005 - view syllabus
• Fall 2008 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 64187
• Spring 2007 - TR, 11:15am to 12:30pm, Hale Mana‘opono 115, M Yoshida - CRN: 64003
• Fall 2007 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 61246
• Spring 2006 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 61003
• Spring 2005 - TR, 9:45am to 11:00am, Hale Mana‘opono 115, M Yoshida - CRN: 62003
• Fall 2004 - TR, 9:40am to 11:05am, Hale Mana‘opono 115, M Yoshida - CRN: 61114
• Spring 2004 - MW, 7:55am to 9:20am, Hale Mana‘opono 115, M Yoshida - CRN: 63188
• Fall 2003 - MW, 1:30pm to 2:55pm, Hale Mana‘opono 115, M Yoshida - CRN: 14698
• Spring 2003 - MW, 1:30pm to 2:55pm, Hale Mana‘opono 115, M Yoshida - CRN: 35539