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ACT 205 Managerial Accounting

An introduction is provided to the uses of accounting data by managers within their organizations for purposes of planning, control, and analysis for special decisions. Topics include product costing, cost behavior, cost-volume-profit relationships, standard cost, and budgeting, as well as responsibility and differential accounting.

The following are acceptable topics for this course:
  • Prepare and complete the accounting cycles in the process of understanding the basic foundation of the course for business and accounting degrees.

  • Prepare and understand the bank reconciliation statement and to see their applications in the correction of their own bank statements in the monthly statement sent by the financial institutions.

  • Understand the broad role that accounting information plays in our economy.

  • Develop your ability to interpret and use financial statement information from a variety of perspectives.

  • Demonstrate an understanding of key financial accounting ratios used to describe the characteristics of financial reports

  • Describe and apply the basic financial accounting concepts and principles, identify and list the characteristics of the three forms of organizations

  • Analyze financial statements, and utilize ratio analysis in the decision making process.
Recommended Text(s)
Introduction to Management Accounting-LATEST EDITION
Charles T. Horngren,Gary L. Sundem,William O. Stratton
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