Course Descriptions

Course Number: PSU-ACC 303

Course Name: Managerial Accounting 2

Number of Credit Hours: 3 Credits

Prerequisite(s): PSU-ACC 301 or ACC 301 

Corequisite(s): N/A

Course Description: 

This course examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Identified are the budgetary process and related performance evaluation techiques, cost-volume-profit relationship, product costing methods, Just-In-Time (JIT) manufacturing, and Activity Based Costing (ABC). Related theory and application will also be reviewed.