Mã số khóa học : PSU-ACC 301

Số giờ :  3 Credits

Điều kiện tiên quyết (s): PSU-ACC 202 or ACC 202 

Điều kiện cốt lõi (s): N/A

Mô tả khóa học : 

This course is designed as an introductory course providing the first steps to an understanding of the basic principles of accounting from a managerial perspective. Because business administration students need to understand the basic principles of managerial accounting as fundamental to their field, they need to be grounded in the knowledge of actual and standard cost systems, the use of cost data, and budgeting and performance evaluation. More specifically, students will be introduced to: - principles of manufacturing cost - cost determination - cost behavior - cost-benefit analysis - standard cost budgeting and variance analysis in performance evaluation - capital investment decisions - product pricing decisions In the course students will also be introduced to the elements of investor decision making