ACC 204 - Managerial Accounting

1 semester, 3 credits-

Introduces basic elements of accounting and the role of accounting in business and society. Explores accounting concepts and procedures used by internal users in running a business and making decisions. Major components include cost accumulation methods; cost behavior, analysis, and control; budgeting and the effects of cost data on the decision process. Basic accounting terminology and procedures are presented as a foundation for further studies in the business disciplines. Prerequisite: ACC 203.

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ACC 204 - Managerial Accounting