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Nov 08, 2024
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2022-2023 Yavapai College Catalog [PREVIOUS CATALOG YEAR]
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ACC 132 - Principles of Accounting II  ACC 2202.
Description: Fundamentals of managerial accounting with an emphasis on cost accounting, budgeting, and managerial decision-making.
Prerequisites: ACC 131
Credits: 3
Lecture: 3
Lab: 0
Course Content:
- Accounting for partnerships
- Managerial accounting principles and concepts
- Job order cost accounting
- Process cost accounting
- Cost allocation and performance measurement
- Cost-volume-profit analysis
- Master budgets and planning
- Flexible budgets and standard costs
- Capital budgeting and managerial decisions
- Ethics in business and accounting
Learning Outcomes:
- Perform advanced general ledger bookkeeping for partnerships. (1)
- Identify and apply cost accounting principles and procedures. (2-5)
- Prepare and interpret a variety of managerial cost accounting reports. (2- 5)
- Prepare and analyze budget scenarios. (2, 5-9)
- Use a variety of managerial decision-making tools to recommend profit-maximizing business strategies. (2, 6, 9)
- Appraise financial scenarios for ethical concerns. (10)
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