Career & Technical Education > Accounting

General Information


I. Catalog Course Description

Prerequisites: ACC 201
Introduces the basic principles of management accounting including manufacturing and cost accounting, budgeting, accounting for management decision-making, and financial statement analysis.


II: Course Objectives

This course introduces the basic principles of management accounting including manufacturing and cost accounting, budgeting, accounting for management decision-making, and financial statement analysis.

  • To provide information in the areas of Economics and Accounting that is vital to all those who are to participate in the business world.
  • To develop an understanding and appreciation of accounting principles and practices for general, vocational, and professional purposes.
  • To provide an introduction to managerial accounting including cost accounting, budgeting, managerial decision-making, and financial statement analysis.

III: Course Linkage

This class meets a requirement for the following programs: AAS-Accounting Emphasis, AAS- General Business Emphasis, AAS- Management Emphasis, AAS- Office Technology, AAS- Real Estate Emphasis and Accounting Technician Certificate of Achievement.

ACC 202 addresses the following Student Learning Objectives of ensuring that students are able to demonstrate that they:

  • Know the subject matter to a level appropriate for the emphasis of their degree.
  • Have developed the managerial and interpersonal skills necessary to succeed in the current business environment.

Scheduled ACC-202 classes:

Fall 2019