Jun 17, 2024  
2023-2024 UMass Dartmouth Undergraduate Catalog 
2023-2024 UMass Dartmouth Undergraduate Catalog

ACT 212 - Principles of Accounting II

Credits 3
Lecture / 3 hours per week
Requirements: Prerequisite:: ACT 211; Sophomore Standing; Business Majors, Business Administration Minor, or Material & Textiles Majors
An introduction to managerial accounting emphasizing how managers use accounting data within their organizations for planning, control, and making decisions. The course is structured to provide a foundation of cost terms, systems design, cost behavior, procedural techniques for planning and control, performance measurements, and the use of data for making operational decisions. Ethical issues in managerial reporting are considered.