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Jun 29, 2025
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ACG 2071 - Principles of Managerial Accounting
Credits: 3
Prerequisites: ACG 2021C with a grade of “C” or higher.
The course is designed to familiarize the student with the theory, logic and concepts used in managerial accounting. Course content includes: Job - Order Costing, Process Costing, Cost-Volume-Profit relationships, Departmental Accounting, Profit Planning, Standard Costs, Flexible Budgets, Decentralized Operations, Pricing, and Capital Budgeting Decisions. Emphasis is placed on comprehension of managerial accounting principles and concepts in addition to mastery of accounting skills.
Terms Offered: Fall, Spring, Summer
Classification: A.A. Transferable
Contact Hours: 3
Hours: 3
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