Jun 15, 2024  
2024-2025 Catalog 
2024-2025 Catalog

ACCT 2302 - Principles of Managerial Accounting

CIP Code 5203015104

3 Course Credits

This course is an introduction 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 include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.

3 Lecture Hours Per Week
48 Contact Hours

Instructional Methods: LEC

Prerequisites: ACCT 2301  
Texas High Education Coordinating Board Lower Division Academic Course Guide Manual (ACGM) course