2018-2019 South Plains College General Catalog 
    
    Jul 22, 2018  
2018-2019 South Plains College General Catalog
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ACCT 2302 - Principles of Managerial Accounting


(3:3:0) 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.  Semester Hours: 3 Lecture Hours: 3 Lab Hours: 0 Pre-requisite: ACCT 2301-Principles of Financial Accounting



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