ACCT 2020 Accounting II

Introduction to the fundamentals of management accounting for students who already have a basic knowledge of financial accounting. Topics include cost accumulation and product costing, managerial decision-making, and planning and control.

Credits

3

Prerequisite

ACCT 2010

Typically Offered

Athens Campus: spring evening, summer evening — Demorest Campus: fall day, spring day

Student Learning Outcomes

At the successful completion of this course, students will be able to:

1. Demonstrate the ability to convert economic activity into accounting journal entry transactions.
2. Demonstrate the ability to draw appropriate investor and creditor conclusions from financial statement analysis.
3. Understand the application of generally accepted accounting principles to specific asset, liability, stockholders' equity, revenue and expense accounts.
4. Understand the concept of cost in recording transactions, and in particular, in a manufacturing environment.
5. Develop data and reports to support effective business decision making.