Course Search

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Courses may be offered in one of the following modalities:

• Traditional in-person courses (0–29 percent of coursework is delivered online, the majority being offered in person.)
• Hybrid/blended courses (30–79 percent of coursework is delivered online.)
• Online courses (100 percent of coursework is delivered online, either synchronously on a designated day and time or asynchronously as a deadline-driven course.)
• Hyflex (Students will be assigned to attend in-person or live streamed sessions as a reduced-size cohort on a rotating basis; live sessions are also recorded, offering students the option to participate synchronously or view asynchronously as needed.)

If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.

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ACC 102: Principles Of Managerial Accounting

3 credits

This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis.

Learning Goals

Course Goals: By the end of the course, the student will be able to demonstrate and apply basic accounting skills. General knowledge including, but not limited to the following will be acquired:• Basic principles of management accounting system design• Basic manufacturing process and matching cash flows• Period and Product costs• Direct and Indirect costs• Raw materials, work in process, and finished goods inventories• Job order, process and activity based costing• Target costing, life-cycle costing, just-in-time inventory techniques• Fixed, variable, and semi-variable costs• Contribution margin• Breakeven analysis• Opportunity costs• Sunk costs• Incremental costs• Operating budgets• Standard cost systems• Capital budgeting

*The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

Sections Offered: Spring 2026
Principles Of Managerial Accounting
0201-102-001	G. Conway		Tue/Thu	9:25 am - 10:40 am	GC - HHE 112	3
0201-102-002	G. Conway		Tue/Thu	12:15 pm - 1:30 pm	GC - HHE 112	3	This Course is Filled to Capacity
0201-102-003	G. Conway		Tue/Thu	1:40 pm - 2:55 pm	GC - HHE 112	3
0201-102-004	A. Leibowitz		Tue/Thu	3:05 pm - 4:20 pm	GC - HHE 112	3
0201-102-005	F. Fret		Tue/Thu	4:30 pm - 5:45 pm	GC - BLH 201	3
0201-102-665	N. Koumbiadis	Mar 24 - May 14			Online	3
Sections Offered: Fall 2025
Principles Of Managerial Accounting
0201-102-001	G. Conway		Tue/Thu	12:15 pm - 1:30 pm	GC - HHE 112	3
0201-102-002	N. Koumbiadis		Mon Wed	4:15 pm - 5:30 pm 4:15 pm - 5:30 pm	GC - ONL VRTL HHE	3