3(3-0) F, S Methods and procedures employed in managerial accounting with emphasis on the use of accounting data for decision-making. A grade of C or better is required in this course in order to take ACC 301, 311, 321, or 331. This course may not be taken pass/not pass 3.000 Credit Hours 3.000 Lecture hours 0.000 Lab hours Levels: Undergraduate Schedule Types: Lecture, On-line, Interactive Video Technology & Career Education College Business and Applied Tech Division Accounting Department

The managerial accounting course is fundamental to the business curriculum. The purpose of the course is to provide an understanding of the role of accounting information in the business decision-making process. The course is taught from the perspective of the users of accounting information. The major emphasis is on what the accounting information is, why it is important, and how it is used by economic decision makers. (ACCT 2302)