2026-2027 Academic Catalog 
    
    May 05, 2026  
2026-2027 Academic Catalog

ACCT 203 - Management Accounting


This course emphasizes accounting from the management perspective. It develops students’ understanding of internal reporting for planning, controlling, and decision-making. Topics include cost concepts, cost behavior, job-order costing, process costing, activity-based costing, cost-volume-profit analysis, variable costing, segment reporting, budgeting, flexible budgets, variance analysis, decentralized organizations, and relevant costing. The course structure includes readings, lectures, discussions, problem-solving, and applied projects using Excel to analyze data and support managerial decision-making.

Students must also register for a required discussion section with this course.

*This class was formerly MGMT203. 

Prerequisites: ACCT 101  

Anticipated Terms Offered: Offered every year