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ACC 102: Principles Of Managerial Accounting

3 credits

This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis.

Learning Goals

Course Goals: By the end of the course, the student will be able to demonstrate and apply basic accounting skills. General knowledge including, but not limited to the following will be acquired:• Basic principles of management accounting system design• Basic manufacturing process and matching cash flows• Period and Product costs• Direct and Indirect costs• Raw materials, work in process, and finished goods inventories• Job order, process and activity based costing• Target costing, life-cycle costing, just-in-time inventory techniques• Fixed, variable, and semi-variable costs• Contribution margin• Breakeven analysis• Opportunity costs• Sunk costs• Incremental costs• Operating budgets• Standard cost systems• Capital budgeting

Sections Offered: Fall 2026

Sections Offered: Summer 2026, Summer II

Sections Offered: Spring 2026