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 an introduction of cost concepts and costing systems. Examines methods to determine various budgets within a business.

Theory Hours
5 theory hours.

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

Course Outcomes
Students will learn to:

Calculate manufacturing overhead using activity-based systems
Analyze cost concepts to facilitate decision making
Prepare budgets and explain their usefulness in managing an organization
Compute and analyze a cost-volume-profit analysis

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