Principles of Managerial Accounting

ACC103 (Not Liberal Arts) Principles of Managerial Accounting 4 (2 hours lecture, 2 hours laboratory) hrs. 3 crs. An introductory course in managerial accounting for non-accounting majors. Emphasis is placed on the use and analysis of accounting data for management decision-making. Topics include: capitalization of a corporation; current liabilities; including payroll; financial reporting and analysis; financial performance and analysis; the new business environment; cost concepts and behavior analysis; budgeting; performance management; and decision-making analysis. This course can be offered in a face-to-face or online hybrid format. Preq: ACC 101, Not open to Accounting majors, Accounting minors, Finance majors, or Finance minors.