ACCT 2020 Managerial Accounting

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.

Registration Name

Managerial Accounting

Lecture Hours

3

Lab Hours

0

Credits

3

Prerequisite

ACCT 2010

Offered

Athens: Spring, Demorest: Fall and Spring, Online: Spring

Student Learning Outcomes

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

• Calculate the cost of manufacturing goods and providing services. 
• Understand the relationship between managerial accounting and the external financial statements. 
• Construct operational budgets based on operational goals and analyze variances and other forms of feedback to identify areas of improvement within the organization. 
• Perform cost-volume-profit analysis to assist in operational planning.  
• Evaluate two or more alternatives to determine the best course of action, considering both the quantitative and qualitative aspects.