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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

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Accounting 102: Introduction to Managerial Accounting

Location: 

Various; distance learning format.

Length: 

18 hours (6 weeks). 

Dates: 

December 2013 - Present. 

Instructional delivery format: 
Online/distance learning
Learner Outcomes: 

Upon successful completion of the course, students will be able to: define and compare managerial accounting functions, processes and responsibilities; distinguish between cash management, auditing, and financial reporting methods; understand and define cost classifications and formulas, and calculate cost and profit analyses; evaluate cash flow, income statements, inventory and costing systems; describe the activity-based costing process; identify and distinguish between the components of budgets and standard cost evaluations; examine accounting reporting tools and reporting responsibilities; learn how to calculate, analyze and make decisions regarding costs, investments, budgeting, spending and cash flow; explain how financial statements, income statement, balance sheets and cash flow statements are prepared and used; and interpret and analyze various types of financial statements.

Instruction: 

Major topics include: overview of managerial accounting; internal controls in accounting; cost types; cost behavior analysis and cost volume profit; job-order costing and process costing; basics of activity-based costing; budgeting and standard costs; reporting systems and structures in accounting; short and long-term decision-making in accounting; and basics of financial statement analysis.

Credit recommendation: 

In the lower division baccalaureate degree category, 3 semester hours in Accounting II, Financial Accounting, or Principles of Accounting II (12/16). 

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