An introduction to managerial accounting and cost concepts. A study of the accounting cycle of manufacturers emphasizing the recording of business transactions relating to the manufacture of inventory and the preparation of financial statements. Emphasis is also placed on analysis of cost behavior, budgeting concepts, standard cost systems and variance analysis, and the use of accounting information to make decisions.


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For questions regarding this course, contact the instructor or COD Online support.

Credit Hours

4 credit hours (4 lecture hours)


Course requires Accounting 2140 or consent of instructor.

Technical Requirements

Students must have regular access to the Internet and a computer. Courses are administered through Blackboard, so students will also need a compatible OS and browser. A list of recommended software can be found here.