BA 213Z Principles of Managerial Accounting

Builds an understanding of the role of managerial accounting in a business, focusing on the development and use of information to evaluate production costs and operational performance in support of short- and long-term organizational decision-making.

Credits

Prerequisite

Prerequisite: BA 211Z Principles of Financial Accounting with a grade of C or better.

Notes

Lower Division Transfer (LDT) Course

General Education Requirements

AAS Math/Computation

Outcomes

Explain the role of managerial accounting in an organization with respect to planning and control decisions. Apply absorption and variable costing methods to determine product costs. Develop and use relevant operational information to determine cost behavior patterns and conduct cost-volume-profit analyses. Use commonly accepted tools, including budgets, standard costs, and variance analysis to evaluate operational performance. Apply commonly accepted methods to evaluate capital and operational decisions.