Nov 23, 2024
OHIO University Undergraduate Catalog 2021-22
OHIO University Undergraduate Catalog 2021-22
[Archived Catalog]
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ATCH 1040 - Managerial Accounting Procedures
Accounting procedures for managerial accounting including job/process costing, cost behavior, budgeting, performance evaluation, differential analysis and capital investment.
Requisites: ATCH 1030
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- To be able to use differential analysis to evaluate projects.
- To be able to use fixed and variable costs in management planning.
- To understand budgets and budget pitfalls.
- To understand cost-volume-profit analysis.
- To understand the basics of (and difference between) job costing and process costing.
- To understand the basics of capital investment analysis to evaluate projects.
- To understand the basics of product pricing.
- To understand the difference between fixed and variable costs.
- To understand the mechanics involved in preparing a budget.
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