ACC 265 - Managerial Accounting

Institution:

Central Maine Community College

Subject:

Description:

3 Credits (3 Lecture 0 Lab 0 Shop) 3 hrs/wk (3 Hrs. Lecture) *15 wks This course is an introduction to internal management accounting. Emphasis is on the use of accounting information in controlling the operations of the enterprise. Specific areas covered include: cost classifications, accumulating costs through job order and process costing techniques, budgeting, responsibility accounting, and transfer pricing. The fundamental accounting concepts and techniques for planning and control are applicable to all types of functions of organizations; therefore, this course deals with not-for-profit, retail, wholesale, selling and administrative functions as well as the more traditional manufacturing organizations.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cmcc.edu

Phone Number:

(207) 755-5100

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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