ACCT 2302. Principles of Managerial Accounting. 3 Hours. [TCCN: ACCT 2302]
Students are introduced 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 may include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation. Students who plan to take ACCT 3313 must earn a minimum grade of C in ACCT 2302.
Prerequisite: ACCT 2301.
