ACG 2071 - Managerial Accounting

Credit Hours: 3.0
Prerequisite(s): ACG2011 with C or ACG2021 with C
Corequisite(s): None
This course focuses on how managers use quantitative and qualitative accounting information for decision making individually and as members of a management team. Students will study management accounting fundamentals including cost concepts and cost allocation; understand cost-based and activity-based information systems; use information for planning purposes including cost behavior analysis and the budgeting process; measure and evaluate performance using financial and non-financial metrics and reports; and synthesize course knowledge to make price, quality, short-run and long-run decisions. The course employs technology tools typically used by managers, e.g., spreadsheet software and the Internet. Students will apply course knowledge in a comprehensive outside assignment as a requirement of this course. It is strongly recommended that students complete CGS1000 or CGS1101 or have equivalent skills.
Parallel: College Transfer (A.A. and A.S)