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Hagerstown Community College / HCC

Academic Catalog

2019-2020 Catalog 
    
    Mar 28, 2024  
2019-2020 Catalog [ARCHIVED CATALOG]

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ACC 210 - Managerial Accounting

Prerequisite: ACC 102 .
(3 Credits)
Managerial accounting presents accounting as a system of producing information for use in internally managing a business. This course emphasizes the identification, accumulation, and interpretation of information for planning, controlling, and evaluating the performance of the separate components of a business. Included are the identification and measurement of the cost of producing goods or services and the process to analyze and control these costs. Decision models commonly used in making specific short-term and long-term business decisions are also included, such as cost-volume-profit analysis, product costing systems, and comprehensive budgeting. By completing this course, students should be able to read and understand general financial statements and learn how a business plans and controls operations. Course fee required. Total of 45 hours of lecture.



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