Mar 28, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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ACC 310 - Managerial Accounting


This course provides a basic technical understanding of managerial accounting topics with an emphasis on the uses of accounting data by managers. Topics include unit cost determination, cost-volume-profit analysis, direct costing, variance analysis, and budgeting.

Credit(s): 3

Prerequisite(s):
ACC 300 .

Outcomes
  • Develop an understanding of basic business activities in the service sector, merchandising sector, and manufacturing sector.
  • Explain the purpose of accounting and the uses and limitations of accounting information in making investment as well as business decisions.
  • Develop enhanced analytical, communication, interpersonal, and critical thinking skills for success in the world of business.
  • Summarize the importance of information technology with regard to financial information.
  • Examine the global perspective of accounting and business.



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