ACCT 2402 Principles of Managerial Accounting

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations.  Students  will study information from the entity's accounting  system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company.  The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

Semester Hours

4

Lecture Hours

4

Lab Hours

2

Prerequisite

ACCT 2401 Principles of Financial Accounting

CB Number

CB 5203015104