Nov 22, 2024
OHIO University Undergraduate Catalog 2024-25
ACCT 3100 - Managerial Accounting
Emphasis on manufacturing and service organizations. Topics include activity-based costing/activity-based management, analysis of cost variances, and complex capital budgeting issues. Required for accounting major.
Requisites: ACCT 1020
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:
- Allocate costs using the direct and the step-down methods.
- Ascertain whether a given costing system will likely over-cost or under-cost a particular product.
- Calculate applied overhead in a multi-pool system.
- Generate standard costing variances for Raw Materials, Direct Labor, and Variable Overhead.
- Perform a net present value analysis, including the impact of inflation and taxes, for a complex investment decision.
- Recognize some situations in which ABC Costing is superior to a traditional single overhead pool costing system.
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