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ACC 122 Principles of Managerial Acctg

This course is an introduction to the basic terminology, principles and conceptual framework of the managerial information needs for collective decision processes of individual firms and societies at large. Students will study managerial applications related to resource allocation involving planning and controlling business operations, analyzing and interpreting of cost behavior and assessing performance. Students will be introduced to time value of money concepts and use software for basic quantitative and qualitative analysis for business decisions. Students will study the use of managerial information to review and enhance organizational behaviors within an ethical decision framework. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course. Prerequisite: ACC 121 (L10)