Course

Course Summary
Credit Type:
Course
ACE ID:
SDCM-0077
Organization's ID:
Accounting 301
Organization:
Location:
Online
Length:
38 hours (16 weeks)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 3 Managerial Accounting II
Description

Objective:

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:

70%
Supplemental Materials