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    East Central College
   
 
  Sep 25, 2017
 
 
    
2017 - 2018 Catalog
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ACC 110 - Managerial Accounting

Hours: 3
This course extends the accounting concepts studied in the Financial Accounting I and II courses and focuses on the informational needs of a company’s internal management. This course of study will introduce students to the concepts of development, interpretation, and uses of accounting reports and supplementary information for management planning, control, and decision-making. This course will also emphasize the application of relevant cost behavior, control, and traceability concepts in the preparation of internal accounting reports, with a secondary emphasis upon product costing techniques as appropriate to financial accounting needs. Topics include break-even analysis, operational budgeting, direct costing, absorption costing, standard costs and variance analysis, business segment analysis, responsibility accounting, distribution cost accounting, and gross profit analysis. Students will also be exposed to topics and issues related to pricing and profitability analysis, capital investment decisions and inventory management topics such as economic order quantity, just-in-time, and the theory of constraints. The lab associated with this course is required for most Business related career/technical majors and is recommended for all other business transfer students. Students should consult with their advisor.

Prerequisite: ACC 102 , minimum grade of C.



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