Faculty

ACCT-2302 Principles of Accounting II - Managerial

John Naranjo

Credit Spring 2026

Section(s)

ACCT-2302-004 (34182)
LEC Th 6:00pm - 8:50pm HYS HYS1 01301.00

LAB Th 9:00pm - 9:55pm HYS HYS1 01301.00

Course Requirements

Before enrolling in ACCT 2302, a student must have completed ACCT 2301 or its equivalent with a grade of C or better.

Basic computer skills utilizing word processing, spreadsheet (Excel), and presentation (Power Point) software are recommended for all accounting courses. If you have any questions, consult with an accounting advisor.

Readings

2025 Managerial Accounting, McGraw Hill

Stacey Whitecotton, Robert Libby, Fred Phillips

Course Subjects

Job Order Costing

Process Costing

Activity Based Costing and Cost Management

Cost Behavior

Cost-Volume-Profit Analysis

Incremental Analysis fro Short Term Decision Making

Budgetary Planning

Standard Costing and Variance Analysis

Decentralized Performance Evaluation

Capital Budgeting

Statement of Cash Flows

Measuring and Evaluating Performance

Student Learning Outcomes/Learning Objectives

This course is an introduction to communicating accounting information to internal users (enterprise managers). It is a study of the fundamentals of managerial accounting. There is an emphasis on accounting for a manufacturing concern, budgeting, planning, management decision making, and analysis of financial reports. Topics also include cost behavior and control, product cost accumulation and pricing, and responsibility accounting.

the nature and purpose of internal uses of accounting information
the fundamental concepts and techniques for planning, control and decision making that are applicable to various types of business entities
current theory and practice in management accounting.