Jul 15, 2024  
2023-2024 Catalog 
2023-2024 Catalog [ARCHIVED CATALOG]

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ACC 203 - Managerial Accounting

Credits: 4
4 Lecture Hours

Prerequisites: ACC 104  with a C grade or higher

In this course, students learn how to apply accounting data in preparation of reports used in managerial decision making. Topics include an analysis of financial statements, budget and performance reports, cash flow analysis and cost-volume-profit analysis.

Learning Outcomes
Upon successful completion of the course, the student will:

  1. Evaluate financial information to provide support for managerial decision making.
  2. Synthesize and present financial information to formulate various budgets.
  3. Interpret the statement of cash flows in accordance with generally accepted accounting principles (GAAP).
  4. Translate an entity’s financial heath by using the financial statement elements to perform ratio analysis.
  5. Perform various cost-volume-profit analyses to support recommended managerial decisions.
Listed Topics
  1. Cost-volume-profit analysis
  2. Budgets
  3. Variances
  4. Job order cost system
  5. Process cost system
  6. Cash flow statement
  7. Ratio analysis
  8. Capital investment analysis (discounted cash flows)
  9. Differential analysis
Reference Materials
Current textbook.
Supplementary materials such as working papers, study guides, videos, handouts, library resources.
Students who successfully complete this course acquire general knowledge, skills and abilities that align with CCAC’s definition of an educated person. Specifically, this course fulfills these General Education Goals:
  • Communication
  • Critical Thinking & Problem Solving
  • Information Literacy
  • Quantitative & Scientific Reasoning
Approved By: Dr. Quitin B. Bullock Date Approved: 3/16/2022
Last Reviewed: 3/16/2022

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