Aug 17, 2019  
OHIO University Undergraduate Catalog 2019-20 
    
OHIO University Undergraduate Catalog 2019-20
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ATCH 1040 - Managerial Accounting Procedures


Accounting procedures for managerial accounting including job/process costing, cost behavior, budgeting, performance evaluation, differential analysis and capital investment.

Requisites: ATCH 1030
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • To be able to use differential analysis to evaluate projects.
  • To be able to use fixed and variable costs in management planning.
  • To understand budgets and budget pitfalls.
  • To understand cost-volume-profit analysis.
  • To understand the basics of (and difference between) job costing and process costing.
  • To understand the basics of capital investment analysis to evaluate projects.
  • To understand the basics of product pricing.
  • To understand the difference between fixed and variable costs.
  • To understand the mechanics involved in preparing a budget.



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