2011FA-ACCT-2302-7502 - 1 NORTH LAKE COLLEGE 5001 N....

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1 NORTH LAKE COLLEGE 5001 N. MacArthur Blvd. Irving, Texas 75038-3899 DALLAS COUNTY COMMUNITY COLLEGE DISTRICT COURSE SYLLABUS ACCT 2302 PRINCIPLES OF ACCOUNTING II FALL 2011 BUSINESS & INFORMATION TECHNOLOGY CENTER BIT DIVISION OFFICE: T-135, PHONE: 972 273-3450 Hours: 8:00 a.m. – 8:30 p.m., M-Th, 8:00 a.m. - 4:30 p.m., Fri This course syllabus is intended as a set of guidelines for Accounting 2302. Both North Lake College and your instructor reserve the right to make modifications in content, schedule, and requirements as necessary to promote the best education possible within prevailing conditions affecting this course. Instructor Information: Robert Nicholson, MSA, CPA E-mail: [email protected] Phone Number: (972) 273-3450/Front Desk to leave message Office: None Course Information Course title: Managerial Accounting Course number: Accounting 2302 Section number/Class meeting time: 7502/Tues/Thurs 7:15 pm- 8:35 pm Credit hours: 3 Course description: This course is a continuation of Accounting 2301. This course covers the theory and practice of measuring and interpreting financial data for business units, with emphasis on corporation and managerial applications. Basic concepts, principles, and procedures are applied to the following topics: preparation and analysis of financial statements, budgeting, cash flow, cost systems, responsibility accounting, and cost-volume-profit analysis. Course prerequisites: Accounting 2301
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2 Required or Recommended Textbooks and Materials A. Managerial Accounting, (Required), Braun / Tietz / Harrison. 2 nd ed. Prentice Hall. B. MyAccountingLab access code (Required) C. Calculator Course Objectives Prepare and use basic financial and managerial accounting reports . Specific Course Learning Outcomes Upon successful completion of Accounting 2302, the student should be able to: 1. Identify costs and terminology unique to a manufacturing firm to include product costs, period costs and types of inventory. 2. Identify the journal entries for the flow of costs to determine the cost of a manufactured product employing a job order costing system. 3. Use activity-based costing overhead rates for product costing and compare just in time systems with traditional manufacturing systems. 4. Prepare the production cost report to determine the cost of a manufactured product employing a process costing system. 5. Calculate breakeven, contribution margin, and margin of safety for cost- volume-profit analysis. 6. Use differential analysis for short-run business decisions to include different pricing methods. 7 Prepare the master budget components: sales budget, production budget and cash budget. 8. Prepare flexible budgets and compute and interpret standard cost variances for performance evaluation. 9.
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This note was uploaded on 01/13/2012 for the course ACCOUNTING 2302 taught by Professor Harris during the Fall '11 term at Dallas Colleges.

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2011FA-ACCT-2302-7502 - 1 NORTH LAKE COLLEGE 5001 N....

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