ACC 132 - Principles of Accounting II

1. Accounting for partnerships
2. Managerial accounting principles and concepts
3. Job order cost accounting
4. Process cost accounting
5. Cost allocation and performance measurement
6. Cost-volume-profit analysis
7. Master budgets and planning
8. Flexible budgets and standard costs
9. Capital budgeting and managerial decisions
10. Ethics in business and accounting

1. Perform advanced general ledger bookkeeping for partnerships. (1)
2. Identify and apply cost accounting principles and procedures. (2-5)
3. Prepare and interpret a variety of managerial cost accounting reports. (2- 5)
4. Prepare and analyze budget scenarios. (2, 5-9)
5. Use a variety of managerial decision-making tools to recommend profit-maximizing business strategies. (2, 6, 9)
6. Appraise financial scenarios for ethical concerns. (10)