91福利社

Managerial Accounting II — ACCT 2113

1. Course Description
   • Credits: 4.00
   • Lecture Hours/Week: 4.00
   • Lab Hours/Week: 0.00
   • OJT Hours/Week: 0
   • Prerequisites:
     • ACCT 2110: Managerial Accounting I
   • Corequisites: None
   • MnTC Goals: None
   This course enables managers to use quantitative tools and techniques from an internal perspective to make accurate management decisions. Primary topics include cost-volume-profit analysis, differential cost analysis, master budgeting techniques, standard cost and variance analysis, and activity-based costing. Prerequisite: ACCT 2110
2. Course Effective Dates: 8/21/17 – Present
3. Outline of Major Content Areas
   As noted on course syllabus
4. Learning Outcomes
   1. Analyze cost-volume-profit relationships and its use in margin of safety and degree of operating leverage calculations for planning.
   2. Implement activity-based costing.
   3. Prepare various budget schedules within a master budget.
   4. Illustrate the use of standard cost systems and its implication in cost control procedures.
   5. Create and employ the balanced score card to measure performance within an organization and evaluate performance as it relates to responsibility centers.
   6. Identify relevant costs in differential analysis to facilitate decision making.
5. Minnesota Transfer Curriculum Goal Area(s) and Competencies
   
6. Learner Outcomes Assessment
   As noted on course syllabus
7. Special Information
   None noted