K. E. Moffatt   ACCT 2302 - Fall 2008

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This course is intended for non-accounting majors. The objective of this Intro to Managerial Accounting (Principles II) is to introduce the use of accounting information information in managerial planning, decision making, and control. We will examine cost behavior, cost-volume-profit analysis, and budgeting.

Most of you will be using financial information, rather than generating it. In this class you can expect to gain an overall understanding of the importance of managerial accounting information for decision making, as well as how an accounting system tracks the flow of costs through an organization. You will gain an understanding of how manufacturing costs respond to changes in activity and the related effects on cash flow and income.

We will address the importance of cost allocation to decisions about product mix, pricing, and performance evaluation. You will learn how the budgeting process affects planning and control, and how new management environment concepts are necessary in the globally competitive marketplace. You will gain an understanding of many of the factors that affect capital investment decisions.

I hope that you will find this site helpful as we work together this semester. Check back often for new features and announcements.

Please feel free to e-mail me with comments or questions. I can be reached by phone at (409) 893-1009.

Download PowerPoint Viewer for Windows here

Download PowerPoint Viewer for Mac here


NOTE: Do NOT use this viewer if you have PowerPoint installed.

You will be able to view the slides, and print one page at a time, but cannot print the 3-to-a-page handouts using this Viewer.

 

 

 

 

 

 

 

 

 


Accounting . . .
The language of business!



Some graphics
by Windy

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