2022-2023 Catalog Vol. 83 
    
    Apr 13, 2024  
2022-2023 Catalog Vol. 83 [ARCHIVED CATALOG]

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ACCT 2302 Principles of Managerial Accounting

CIP Code: 52.0301

Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0
External Hours: 0

Contact Hour Total: 48

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(s): ACCT 2301 Principles of Financial Accounting with a grade of ”C” or better.

Texas Higher Education Coordinating Board Lower Division Academic Course Guide Manual (ACGM) course

First Day Book Fee
87.95



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