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| Accounting Principles II (Managerial Accounting) |
| College
School
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Department
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| College of Business
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Accounting
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| Course Catalog Description and Prerequisites |
| 2020 (2302). Accounting Principles II (Managerial Accounting). 3 hours. A study of the use of accounting information for business decision making. Topics include : cost behavior analysis, cost-volume-profit relationships, and the identification of costs relevant to the decision making process. Students are introduced to various cost system designs, standard costs, variable costing, operational budgeting, and decision making in decentralized businesses. Prerequisite(s): ACCT 2010 with a grade of C or better ; ECON 1100; MATH 1100 (or higher). This course may not be taken more than twice whether at UNT or at another college or university. Students may not retake this course once they have completed (with a grade of C or better) a course for which this is a prerequisite. |
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| Number
of Face-to-Face Meetings
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Location
of Face-to-Face Meetings
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| 5
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| Course Objectives |
| This is the first course in the fundamentals of management accounting. Accounting is the process of accumulating, measuring, recording, and communicating economic information. The focus of this course is Managerial Accounting, which involves the preparation and communication of accounting information for use by persons inside a firm who are responsible for decision-making, as well as planning and controlling operations. Upon completion of this course, the student will recognize and be able to analyze and discuss the following topics:
• Product and service costing.
• Cost behaviors and cost-volume-profit relationships.
• Operational budgeting.
• Relevant costs for management decision making.
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| Course Expectations |
| There will be 4 midterm examinations and 1 final examination that must be taken on campus in Denton. There will be homework assignments that students will take online. There will also be quizzes that students will take online. |
| Tests/Quizzes |
| There will be 4 midterm examinations and 1 final examination that must be taken on campus in Denton. There will be homework assignments that students will take online. There will also be quizzes that students will take online. |
| Major Assignments |
| There will be 4 midterm examinations and 1 final examination that must be taken on campus in Denton. There will be homework assignments that students will take online. There will also be quizzes that students will take online. |
| Software/Hardware
Needed |
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PowerPoint, Students will be required to purchase access to a website to take the homework and quizzes. / Speakers
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| Student/Instructor
Communication Methods |
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Chat, Email, Online Discussion Groups, Phone
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| Textbooks |
| The textbook selection has not yet been made. |
| Other Requirements |
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| Are there any
enrollment restrictions based on where I live? |
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Only students who live IN TEXAS may enroll in this section.
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