CCOG for BA 213 Winter 2025
- Course Number:
- BA 213
- Course Title:
- Principles of Managerial Accounting (BA213=BA213Z)
- Credit Hours:
- 4
- Lecture Hours:
- 40
- Lecture/Lab Hours:
- 0
- Lab Hours:
- 0
Course Description
Builds an understanding of the role of managerial accounting in a business, focusing on the development and use of information to evaluate production costs and operational performance in support of short- and long-term organizational decision-making. This course is part of Oregon Common Course Numbering. BA 213 and BA 213Z are equivalent. Prerequisites: BA 111 or BA 211. Audit available.
Intended Outcomes for the course
Upon successful completion of the course students should be able to:
- Explain the role of managerial accounting in an organization with respect to planning and control decisions.
- Apply absorption and variable costing methods to determine product costs.
- Develop and use relevant operational information to determine cost behavior patterns and conduct cost-volume-profit analyses.
- Use budgets, standard costs, variance analysis, and other commonly accepted tools to evaluate operational performance.
- Apply commonly accepted methods to evaluate capital and operational decisions.
- Communicate in a business environment using basic managerial accounting terminology and concepts.
Outcome Assessment Strategies
Students will be expected to demonstrate knowledge of the concepts described in the required competencies by any combination of the following:
- Attendance
- Quizzes
- Classroom participation
- Out of class assignments
- Individual or group projects
- Presentations
- Case study analysis
- Completion of assessment examinations
Course Content (Themes, Concepts, Issues and Skills)
Themes, Concepts, Issues
- Managerial Accounting Terminology
- Accounting Reasoning
- Critical Thinking
- Effective Written and Oral Communications
- Ethical Accounting Conduct Competencies and Skills ý Demonstrate an understanding of cost flows
- Demonstrate an understanding of allocated costs
- Demonstrate knowledge of Capital Budgeting
- Analyze the nature relevant costs
- Demonstrate an understanding of Standard Costs
- Distinguish between job order and process accounting
- Demonstrate an understanding of Cost-Volume-Profit relationships
- Demonstrate an understanding of segment reporting