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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
  • Describe the role played by Managerial Accountants in a dynamic business environment.
  • Measure the cost of resources consumed to produce a good or service.
  • Determine the product costs using job order, process, and Activity Based Cost Systems.
  • Compute the Enterprise Breakeven Point.
  • Prepare a Master Budget and demonstrate its use as a planning and control device.
  • Prepare Cost Variance Analysis equations for Direct Labor and Direct Materials.

  • 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 2014
    6008
    Linda Lane
    ACCT& 203
    Spring 2014
    0321
    Francis Lyons
    ACCT& 203
    Spring 2014
    1823
    Elizabeth Haskell
    ACCT& 203
    Summer 2013
    5480
    LINDA SHERMAN
    ACCT& 203
    Spring 2013
    6008
    Linda Lane


    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.