ACCT 205 - Managerialaccounting

Institution:

Widener University-Delaware Campus

Subject:

Description:

Managerial accounting focuses on the uses of accounting data internally by managers in directing the affairs of business and nonbusiness organizations. These uses include cost concepts, systems, and procedures directed toward job order costing, the time value of money and present value analysis, cost behavior, cost allocation, short- and long-term budgeting, forecasted financial statements, the contribution approach to break-even analysis, standard costing, relevant costing, and statement of cash flows. Emphasis is placed on analysis of information and interpretation of data within the framework of a manufacturing concern. The uses of accounting information by the service industry and not-for-profit sector are also discussed. Students are introduced to the Institute of Management Accountants (IMA) Code of Professional Conduct, and related homework assignments will address ethical situations confronted by management accountants. Computer applications are used. Prerequisite: MIS 180 or IS 101.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.widener.edu

Phone Number:

(302) 477-2100

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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