12/13/2025 8:11:16 PM	BAD 2 Course Outline as of Fall 1981	New Course (First Version)
CATALOG INFORMATION
Discipline and Nbr:  BAD 2	Title:  MANAGERIAL ACCTING
Full Title:  Managerial Accounting
Last Reviewed:10/12/2020

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	4.00	Lecture Scheduled	4.00		17.5 max.	Lecture Scheduled	70.00
Minimum	4.00	Lab Scheduled	0		6 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	4.00			Contact Total	70.00
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  140.00

Total Student Learning Hours: 210.00

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:

Emphasizes internal accounting by managers and accountants who direct the affairs of business and non-business organizations by utilizing the three essentials of:  planning operations, controlling activities, and decision making.

Prerequisites/Corequisites:
BAD 1 or BBK 51

Recommended Preparation:
Sophomore standing; eligibility for English 100A or equivalent.

Limits on Enrollment:

Schedule of Classes Information
Description:

Emphasis on management uses of accounting for decision making.

(Grade or P/NP)
Prerequisites:BAD 1 or BBK 51
Recommended:Sophomore standing; eligibility for English 100A or equivalent.
Limits on Enrollment:
Transfer Credit:CSU;UC.
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1981	Inactive:
UC Transfer:	Transferable	Effective:	Fall 1981	Inactive:
C-ID:
CID Descriptor: ACCT 120	Managerial Accounting	SRJC Equivalent Course(s): BAD2

Certificate/Major Applicable: Certificate Applicable Course

COURSE CONTENT

Outcomes and Objectives:
At the conclusion of this course, the student should be able to:

The students will learn to:

1.  develop a working knowledge of the three essentials of managerial

   accounting including:

     a.  Planning Operations;

     b.  Controlling Activities;

     c.  Decision Making.

Topics and Scope

1.  ACCOUNTING AND MANAGERIAL CONTROL

   a.  Internal control and reports to management;

   b.  Costs concepts and applications;

   c.  Job order costing;

   d.  Product costing;

   e.  Process costing;

   f.  Standard cost systems and analysis of cost variances;

   g.  Variable costing, or "direct costing"

2.  ACCOUNTING AND MANAGERIAL PLANNING

   a.  Budgeting;

   b.  Costs and managerial decisions;

   c.  Cost-volume-profit relationships;

   d.  The capital investment decision; the pricing decision;

   e.  Capital budgeting; emphasis on the time value of money.

Assignments:

1.  Textbook readings.

2.  Managerial cases and problems.

3.  Written analysis of problems.

Methods of Evaluation/Basis of Grade.

Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.		Writing 10 - 15%
Written homework
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 50 - 60%
Homework problems, Quizzes, Exams
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.		Exams 30 - 40%
Multiple choice, PROBLEM SOLVING
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 0 - 0%
None

Representative Textbooks and Materials:

MANAGERIAL ACCOUNTING,  6th Edition, Ray H. Garrison.  Irwin Publications.

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