ACC 202: Introduction to Managerial Accounting

Credits 3 Class Hours3 lecture

This course is an introduction to managerial accounting methods for evaluating performance including cost accounting, budgeting, break-even analysis, ratio analysis, standard cost systems, and reporting for internal decision making. Also included are principles and procedures relating to cash flow analysis and corporations.


"C" or higher in ACC 201 or "C" or higher in both ACC 124 and ACC 125.

Semester Offered Spring
Course Student Learning Outcomes (CSLOs)
  1. Prepare information and reports that may be used by management for planning, control, and decision-making purposes.
  2. Evaluate alternatives using various methods of entity-wide and project financing.
  3. Analyze, record, report, and interpret business activities of a manufacturing organization using current accounting standards.
  4. Perform various financial statement analyses.