May 05, 2025  
BVU Academic Catalog 2024-2025 
    
BVU Academic Catalog 2024-2025
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ACCT 206 - Managerial Accounting


3 Credit(s)

A study of the use of accounting information for managerial decision-making that includes determining the cost of cost objects, ABC costing, CVP relationships, budgets, responsibility, standard costs and performance evaluation, incremental analysis, capital budgeting, and pricing decisions.

Prerequisite(s): ACCT 205 .

Course Frequency: F

Grading Method: Student option.

Learning Outcomes:
  1. Prepare journal entries and relevant reports to track the flow of costs in various cost systems.
  2. Identify how costs behave with changes in volume and explain the related impact on profit.
  3. Create budgets, standard costs, and variance reports to enable planning and control of the business.



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