Maricopa Community Colleges  ACC240   20036-99999 
Official Course Description: MCCCD Approval: 05/27/03
ACC240 20036-99999 LEC 3 Credit(s) 3 Period(s)
Uses of Accounting Information II
Introduction to the uses of accounting information for internal and external purposes with emphasis on analysis for use by management. Prerequisites: ACC230.
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MCCCD Official Course Competencies:
 
ACC240   20036-99999 Uses of Accounting Information II
1. Compare and contrast managerial and financial accounting. (I)
2. Describe the changing business environment and its effects on managerial accounting, including the role of the value chain and the supply chain. (I)
3. Describe the activities of planning, evaluating, controlling, and decision-making. (I) 4 Define cost terms and classifications. (I)
4. Describe the flow of costs. (II)
5. Contrast traditional, activity-based, and newly-developed costing systems. (II)
6. Compute product costs using traditional, activity-based, and newly-developed costing systems. (II)
7. Analyze the behavior of costs and the profitability of a product through cost-volume-profit analysis. (II)
8. Describe the need for operational and capital budgets, and explain the use of budgets for decision-making. (II)
9. Explain how an organization controls costs through the use of financial and nonfinancial performance measures, including the balanced scorecard and theory of constraints. (II)
10. Explain how an organization manages price, cost, and quality issues. (II)
11. Practice and apply skills in oral and written communication, problem solving and teamwork to analyzing and presenting accounting information. (I, II)
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MCCCD Official Course Outline:
 
ACC240   20036-99999 Uses of Accounting Information II
    I. Managerial Accounting
        A. Purposes and characteristics
        B. Changing business environment
        C. Planning, evaluating, controlling, and decision-making
        D. Cost terms and classifications
      II. Costing Systems
          A. Flow of costs
          B. Types of costing systems
            1. Traditional
            2. Activity-based
            3. Other
          C. Cost behaviors
          D. Cost-volume-profit analysis
          E. Budgeting
          F. Financial and non financial measures
          G. Price, cost and quality
          H. Nonfinancial measures
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