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Master Course Outline
ACCT& 203
Principles of Accounting III


Credits: 5
Clock Hours per Quarter: 50

AA Discipline:

Lecture Hours:50


Description
Application of accounting concepts and techniques to managerial problems of planning and control are discussed. Accounting is viewed as a management tool. Prerequisite: ACCT& 202. Formerly ACCT 203, Managerial Accounting.

Intended Learning Outcomes
  • Compare and contrast managerial accounting from financial accounting.
  • Apply direct and indirect cost allocation methods.
  • Determine product costs using job order and process costing systems.
  • Recommend business alternatives based upon cost-volume-profit and break-even analysis.
  • Prepare operating, financial, and capital budgets and determine their use in planning and control.
  • Evaluate business options and opportunities using managerial accounting concepts.

  • Course Topics
  • Goal setting
  • Decision-making steps
  • Product costing
  • Cost accumulation
  • Activity Based Management
  • Cost Behavior Patterns
  • Breakeven analysis
  • Budgeting
  • Standard Costs
  • Variance analysis

  • Syllabi Listing See ALL Quarters
    Course
    Year Quarter
    Item
    Instructor  
    ACCT& 203
    Spring 2016
    6008
    Linda Lane
    ACCT& 203
    Spring 2016
    0321
    Francis Lyons
    ACCT& 203
    Spring 2016
    1832
    Joe Cooke
    ACCT& 203
    Spring 2016
    5753
    Joe Cooke
    ACCT& 203
    Spring 2015
    0321
    Francis Lyons


    Two Year Projected Schedule

    Year One* Year Two**
    Fall
    Winter
    Spring
    Summer
    Mini 
    Fall
    Winter
    Spring
    Summer
    Mini
    X
    X
    X
    X
     
    X
    X
    X
    X
     

    *If fall quarter starts on an odd year (2003, 2005, etc.), it's Year One.
    **
    If fall quarter starts on an even year (2002, 2004, etc.), it's Year Two.