Sep 21, 2021
ACCT& 203 - Principles of Accounting III
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.
5 theory hours.
AA Specified Elective
Satisfies specified elective requirement for the AA degree.
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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