ACCT 3323 - Managerial Accounting

Institution:

Oklahoma Christian University

Subject:

Description:

Prerequisite: ACCT-2213. (For non-accounting majors.) Study of the use of cost accounting data as a tool for planning, control and decision making by managers. Topics studied include the nature of costs and their behavior; design of job-order and process cost accounting systems; cost-volume-profit relationships and profit planning; segmented reporting; comparison of direct costing with absorption costing; control of operations through standard costs and flexible budgets; pricing of products and services; relevant costs for decision-making and capital budgeting.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oc.edu

Phone Number:

(405) 425-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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