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CALIFORNIA STATE UNIVERSITY, BAKERSFIELD ACCOUNTING 221-01 WINTER, 2007 Instructor: Leonard Bacon Office location: BPA 100 At: 9:30 to 10:55 a.m. Office phone: 654-2186 In room: BDC 401 Email address : lbacon@csub.edu CRN 11026 OFFICE HOURS: On Mondays, Wednesday and Fridays from 9:00 to 9:25 a.m. and from 11:00 to 11:35 a.m. Also, on Fridays from 1:30 to 3:30 p.m. Additionally, office hours are available at other mutually convenient times scheduled by appointment. COURSE GOALS AND OBJECTIVES: The overall goal of this course to learn the basic fundamentals of managerial accounting necessary to plan and control in achieving the organization’s strategic objectives. By the end of this course the student should be able to: 1. Distinguish among various cost behavior patterns and classify various costs according to their cost behavior pattern. 2. Describe the flow of product costs in manufacturing and calculate product costs using job order costing. 3. Calculate costs using various cost estimation methods. 4. Calculate break-even and various profit/loss situations using cost- volume-profit analysis. 5. Differentiate various cost drivers and use activity based costing (ABC) to enhance managerial decision making. 6. Perform incremental analysis and make decisions involving joint costs. 7. Evaluate investment opportunities using net present value, internal rate of return, etc. 8. Understand master budgeting concepts and the use of budgets for planning and control. 9. Understand the use of standard costs and calculate and interpret variances. The above are the primary learning objectives for this course. As part of these learning objectives are many details you will be required to know.
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This note was uploaded on 12/28/2011 for the course ACCT 221 taught by Professor Leonarda.bacon during the Winter '07 term at CSU Bakersfield.

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