May 28, 2022  
OHIO University Undergraduate Catalog 2021-22 
    
OHIO University Undergraduate Catalog 2021-22 [Archived Catalog]

Add to Portfolio (opens a new window)

ACCT 3100 - Managerial Accounting


Emphasis on manufacturing and service organizations. Topics include activity-based costing/activity-based management, analysis of cost variances, and complex capital budgeting issues. Required for accounting major.

Requisites: ACCT 1020
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Allocate costs using the direct and the step-down methods.
  • Ascertain whether a given costing system will likely over-cost or under-cost a particular product.
  • Calculate applied overhead in a multi-pool system.
  • Generate standard costing variances for Raw Materials, Direct Labor, and Variable Overhead.
  • Perform a net present value analysis, including the impact of inflation and taxes, for a complex investment decision.
  • Recognize some situations in which ABC Costing is superior to a traditional single overhead pool costing system.



Add to Portfolio (opens a new window)