CCOG for BA 213 Spring 2024

Course Number:
BA 213
Course Title:
Managerial Accounting
Credit Hours:
Lecture Hours:
Lecture/Lab Hours:
Lab Hours:

Course Description

Covers accounting information from management perspective for planning, performance evaluation and for decision making purposes. Includes cost concepts, product costing, cost-volume-profit relationships, profit planning, variance analysis, responsibility accounting and capital budgeting. Prerequisites: BA 111 or BA 211. Audit available.

Intended Outcomes for the course

Upon completion of the course students should be able to:

  • Communicate in a business environment using basic managerial accounting terminology and concepts.
  • Apply cost concepts to product costing and to analyze relevant costs.
  • Apply cost-volume-profit relationships and activity based costing to understand the nature of costs.
  • Apply budgeting for business planning and standard costs to perform variance analysis.
  • Use knowledge of responsibility accounting to evaluate and measure business performance.
  • Apply an understanding of capital budgeting for decision making.

Outcome Assessment Strategies

Students will be expected to demonstrate knowledge of the concepts described in the required competencies by any combination of the following:

  • Attendance
  • Quizzes
  • Classroom participation
  • Out of class assignments
  • Individual or group projects 
  • Presentations
  • Case study analysis
  • Completion of assessment examinations

Course Content (Themes, Concepts, Issues and Skills)

Themes, Concepts, Issues

  • Managerial Accounting Terminology
  • Accounting Reasoning
  • Critical Thinking
  • Effective Written and Oral Communications
  • Ethical Accounting Conduct Competencies and Skills ý Demonstrate an understanding of cost flows
  • Demonstrate an understanding of allocated costs
  • Demonstrate knowledge of Capital Budgeting
  • Analyze the nature relevant costs
  • Demonstrate an understanding of Standard Costs
  • Distinguish between job order and process accounting
  • Demonstrate an understanding of Cost-Volume-Profit relationships
  • Demonstrate an understanding of segment reporting