CEA CAPA Partner Institution: John Cabot University
Location: Rome, Italy
Primary Subject Area: Accounting
Other Subject Area: Business, Management
Instruction in: English
Course Code: ACCT 202
Transcript Source: TBD
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: ACCT 201 Financial Accounting
DESCRIPTION
This course focuses on the role of accounting in the management process and where accounting can provide critical support to management decision making. Cost-volume relations are introduced, along with identification of costs relevant to management decisions. Process costing and job costing systems, the development of a master plan, preparation of flexible budgets and responsibility accounting are covered, and the influences of quantitative techniques on managerial accounting are introduced.