ACCB 231 Principles of Cost and Managerial Bookkeeping*
This course introduces students to the principles, terminology, and methods of cost and managerial accounting used by companies internally to make informed business decisions. Students will learn how accounting information supports planning, controlling, and evaluating business operations. Emphasis is placed on using accounting data to make informed managerial decisions related to pricing, production, and resource allocation.
ACCB 231Principles of Cost and Managerial Bookkeeping*
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
Department
Business Technical
II. Course Specification
Course Type
{975B0D68-6F7C-4536-8DAC-DA07B85142A1}
Credit Hours Narrative
3 credits
Semester Contact Hours Lecture
45
Semester Contact Hours Lab
0
Prerequisite Narrative
ACCB 129 and ACCB 129L
III. Catalog Course Description
This course introduces students to the principles, terminology, and methods of cost and managerial accounting used by companies internally to make informed business decisions. Students will learn how accounting information supports planning, controlling, and evaluating business operations. Emphasis is placed on using accounting data to make informed managerial decisions related to pricing, production, and resource allocation.
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Explain the purpose and role of managerial accounting.
- Identify and classify costs.
- Apply costing methods to business operations.
- Analyze cost behavior and identify relationships.
- Prepare cost reports.
V. Topical Outline (Course Content)
VI. Delivery Methodologies