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Berkeley Global
Managerial accounting, also called management accounting, focuses on providing information to help individuals inside an organization make better operational decisions. It differs from financial accounting, which focuses on providing information to persons or companies outside of the organization, such as creditors. In this introductory course, you learn basic accounting concepts and how managers use accounting data to make decisions.
Prerequisites: To succeed at this course students should have experience with double-entry accounting or have taken UGBA XB102A Financial Accounting or its equivalent.
Course Outline
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Course Objectives
- Understand the principles of managerial accounting
- Identify and record business events properly
- Produce financial statements appropriate for information purposes
- Analyze and interpret business financial statements
- Determine the basis of business decisions given relevant accounting data
What You Learn
- Globalization, governance and ethics in the business environment
- Accounting role
- Cost types and behaviors
- Mixed-costs analysis
- Income statement formats
- Absorption vs. variable costing
- Predetermined Overhead Rates (POHR)
- Job order cost accounting
- Costs of goods manufactured, cost of goods sold
- Process cost accounting
- Cost/volume/profit relationships
- Variable costing
- Segment reporting
- Activity-based costing
- Profit planning
- Flexible budgets and performance analysis
- Standard costs of variances
- Performance measurement of decentralized organizations
- Differential analysis
- Capital budgeting decisions
- Statement of cash flows
How You Learn
- Study modules
- Textbook readings
- Instructor commentary topics
- Class discussions
- Problems
- Quizzes
- Final examination
Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.
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Spring enrollment opens on October 17!