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    Gwinnett Technical College
   
 
  Sep 23, 2017
 
 
    
2017-2018 Course Catalog & Student Handbook

ACCT 2000 - Managerial Accounting


Prerequisite: ACCT 1105 
Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class. Contact hours: Class - 2, Lab - 2. Credit hours: 3 (E)