Course Details

ACCT 205 - Managerial Accounting

This course examines the basics of managerial accounting including the gathering of costs, allocation of costs to products and services and the effect of these costing methods on the managerial use of the information. Measurement, control and alternative choice information are examined as outputs of a managerial accounting system. Specific topics include direct cost analysis, cost-volume-profit analysis, overhead application methods, budgeting, alternative inventory costing methods, and alternative choice decisions based on relevant revenues and relevant costs. The establishment of supervisory information (variance analysis) and related departmental responsibility techniques are examined
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