Jun 30, 2022  
2022-2023 Cal State East Bay Catalog (BETA) 
2022-2023 Cal State East Bay Catalog (BETA)
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ACCT 215 - Introduction to Managerial Accounting

Units: 3
Use of accounting information for managerial decision-making on planning and control. Topics include cost classifications, estimation, and analysis; cost-volume-profit and relevant cost analysis; job-order and activity-based costing; standard costs and variance analysis; profit planning; capital budgeting; performance evaluation. 

Prerequisites: ACCT 210.
Equivalent Quarter Course: ACCT 2253.
Possible Instructional Methods: Entirely On-ground, or Entirely Online.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring

Student Learning Outcomes - Upon successful completion of this course students will be able to:
  1. Describe cost classifications. Describe cost estimation and analysis methods;
  2. Apply the cost-volume-profit analysis for business decisions;
  3. Explain and apply job-order and activity-based costing methods to different businesses;
  4. Describe standard costs and perform variance analysis;
  5. Prepare operating budgets for profit planning;
  6. Explain and apply different methods for capital budgeting decisions;
  7. Describe various methods and calculate measures for performance evaluation;
  8. Apply ethical standards in managerial decisions.

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