| Course ID: | ACCT 2102. 3 hours. |
| Course Title: | Principles of Accounting II |
Course
Description: | Basic managerial accounting systems, concepts, and principles. The analysis, interpretation, and reporting of cost data for management's decision making needs. Cost-volume-profit analysis, budgeting, and performance reporting are discussed as they relate to other business disciplines. |
| Oasis Title: | Principles of Accounting II |
| Duplicate Credit: | Not open to students with credit in ACCT 2102H, ACCT 2102E |
| Prerequisite: | ACCT 2101H or ACCT 2101 or ACCT 2101E |
Semester Course
Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | The objective of this course is to introduce you to basic managerial accounting
terminology, concepts, and practices. This course will discuss the analysis,
interpretation, and reporting of management accounting information in conjunction
with:
• the flow of costs through the value chain,
• commonly used product costing systems,
• the impact of cost behavior on budgets and cash flows,
• planning and forecasting,
• management’s decision making needs, and
• performance evaluation. |
| Topical Outline: | • Concepts and Decision Making Support
• Cost Behavior
• Cost Volume Profit Analysis
• Job Order Costing
• Process Costing
• Activity-Based Costing
• Profit Planning
• Standard Costing
• Flexible Budgets
• Performance Evaluation
• Variable Costing
• Decentralization
• Short Run Decision Making and Relevant Costing
• Capital Investments
• Statement of Cash Flows |