Sep 21, 2021  
2020-2021 Catalog 
    
2020-2021 Catalog [ARCHIVED CATALOG]

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ACCT& 203 - Principles of Accounting III


5 credits

Prerequisites
ACCT& 202 

A study of accounting information and its application and uses within the business organization. Includes the study of manufacturing operations with emphasis on determination, behavior and control of costs, cost-volume-profit analysis, budgeting and responsibility accounting, and management decision making for pricing, capital expenditures and short-run analysis.

Theory Hours
5 theory hours.

AA Specified Elective
Satisfies specified elective requirement for the AA degree.

Course Outcomes
Students will learn to:

  • Allocate manufacturing overhead using activity-based systems
  • Use cost concepts to facilitate decision making
  • Prepare budgets and explain their usefulness in managing an organization
  • Apply incremental analysis to various short-run decisions
  • Use various techniques to make pricing decisions




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