5/2/2024 10:37:25 PM |
| New Course (First Version) |
CATALOG INFORMATION
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Discipline and Nbr:
BAD 2 | Title:
MANAGERIAL ACCTING |
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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 |
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| 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:
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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:
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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: | | |
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CSU GE: | Transfer Area | | Effective: | Inactive: |
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IGETC: | Transfer Area | | Effective: | Inactive: |
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CSU Transfer: | Transferable | Effective: | Fall 1981 | Inactive: | |
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UC Transfer: | Transferable | Effective: | Fall 1981 | Inactive: | |
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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:
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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
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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:
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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:
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MANAGERIAL ACCOUNTING, 6th Edition, Ray H. Garrison. Irwin Publications.
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