Sep 24, 2023  
2022-2023 UMaine Undergraduate Catalog 
2022-2023 UMaine Undergraduate Catalog [ARCHIVED CATALOG]

ACC 202 - Principles of Managerial Accounting

This course is an introduction to the use and preparation of accounting information for management decision-making and analysis.  It includes techniques that can be used by all businesses in evaluating, planning and controlling operations.  The course focuses on how manufacturing costs are accounted for and used to make business decisions, the nature of cost-volume-profit relationships and the contribution margin approach to decision making, preparation and use of budgets and financial statements for a manufacturing company.  It includes an introduction to job order and standard costing systems.

General Education Requirements:

Prerequisites: ACC 201 with a C- or higher.

Course Typically Offered: Fall & Spring

Credits: 3