May 18, 2024  
2024-2025 Catalog with Addendum 
    
2024-2025 Catalog with Addendum
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ACCT 2302 - Principles of Managerial Accounting


Semester Credit Hours: 3
Lecture Hours: 2
Lab Hours: 4

This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

Prerequisite: ACCT 2301  with a grade of “C” or better
Course Content Access Fee: $140
Lab Fee: $60
Course Designation: Academic Transfer



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