Coastal Pines Technical College

Coastal Pines Technical College 2016-2017 Catalog and Student Handbook

ACCT 2000 Managerial Accounting (3)

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

Prerequisite: ACCT 1105

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