Course Summary
Credit Type:
Organization's ID:
Accounting 301
38 hours (16 weeks)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 3 Managerial Accounting II


Upon the successful completion of this course, students will be able to analyze topics such as corporate governance and decision making in the field of managerial accounting.

Learning Outcomes:

  • Appraise the process involved in corporate governance and how it applies to managerial accounting
  • Summarize the functions of cost classifications, cost allocation, and job order cost systems
  • Break down cost-volume-profit analysis and how it relates to income statements
  • Analyze how firms decide on a pricing strategy and the different pricing methods
  • Summarize how companies set standard costs and support why they are advantageous
  • Apply the different methods, ratios and formulas important in cost accounting analysis
  • Evaluate the software programs pertinent to managerial accounting, and discover their benefits
  • Construct the different types of budgets, analyze why budgeting is important, compare different methods for budgeting and describe capital budgeting.

General Topics:

  • Corporate Governance for Managerial Accounting
  • Financial Statements & Balance Sheets
  • Cost Classifications
  • Manufacturing Overhead Cost Allocation
  • Job Order Cost System
  • Process Cost System
  • Activity-Based Costing
  • Cost-Volume-Profit Analysis
  • Decision Making in Managerial Accounting
  • Pricing Objectives & Methods
  • Budgeting
  • Budgetary Control
  • Standard Costs
  • Capital Budgeting
  • Statement of Cash Flows
  • Financial Statement Analysis
  • Software for Managerial Accounting
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials

Methods of Assessment:

  • Examinations
  • Quizzes
  • Written Papers

Minimum Passing Score:

Supplemental Materials