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Hagerstown Community College / HCC

Academic Catalog

2024-2025 Catalog 
    
    Nov 21, 2024  
2024-2025 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. Total of 45 hours of lecture.

Semesters Offered: Spring Only, All Years.



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