May 21, 2018  
2017-2018 College Catalog 
    
2017-2018 College Catalog
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AC 204 - Managerial Accounting

F,S 3 credits This course allows students to build on the concepts and skills from AC 110 by applying relevant accounting information to support decision-making relating to planning, controlling, and evaluating operational areas of cost control, product mix, operational profitability, and operational budgeting. Students will learn to carry out basic management accounting analysis, including: costing techniques as tools for planning and control; cost behavior; cost-volume-profit and differential analysis; and performance measurement of centralized and segmented operations. This course is presented from the perspective of the user of managerial accounting information for operational decision-making.  Prerequisites: AC 110 and C- or better in a 100-level or higher math course.



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