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Feb 05, 2025
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BA 3580 - Managerial Accounting and Costing2 lecture hours 2 lab hours 3 credits
Course Description
Introduces the student to the business concepts and methods used to report managerial performance information to internal users and to assist managers in making sound business decisions in managing the firm. This course will help the student understand the fundamental concepts of managerial accounting (prereq: BA 2530 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Compare costing method including job order, process costing, and activity-based costing systems
- Evaluate, communicate, and prepare managerial accounting information in the appropriate format
- Classify and analyze the various types of costs and track the flow of costs in a manufacturing company
- Interpret cost behaviors for decision making
- Evaluate the ethical dimensions of managerial accounting
Prerequisites by Topic
Course Topics
- The manager and managerial accounting
- Cost terminology review
- Cost volume profit analysis review
- Job costing
- Process costing
- Flexible budgets, direct cost variance and management control
- Flexible budgets, overhead cost variances and management control
- Inventory costing and capacity analysis
- Determining how costs behave
- Decision making and relevant information
Coordinator
Carol Mannino
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