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    Salem State University
  Feb 21, 2018
2017-2018 Undergraduate Catalog

ACC 202 Managerial Accounting

3 Credit(s) Q
This course stresses the interaction of management and accounting, enabling students to enhance and apply their basic accounting skills in managerial decision-making in the areas of planning and controlling operations. Areas studied include cost terminology and behavior; break-even analysis; relevant costing; master budgeting with an emphasis on cash flow and income projection; responsibility accounting systems and variance analysis. The Statement of Cash Flows and current issues in management accounting are also covered. Three lecture hours per week. Prerequisite: ACC106 .