Managerial Accounting (ACC150)

StraighterLine Managerial Accounting (ACC150) is ACE Credit–recommended (course code OOSL-0033) for 3 semester credits. You will distinguish managerial from financial accounting and examine how internal reporting supports planning, controlling, and evaluating performance; ethics in managerial settings; cost terminology and classification; job-order and process costing systems; activity-based costing versus volume-based overhead allocation; cost behavior and cost-volume-profit analysis including break-even reasoning; relevant costs, sunk costs, and opportunity costs for short-term decisions; budgeting and flexible budgets; responsibility accounting and performance evaluation; pricing and capital-budgeting orientation including time value of money as introduced. Includes digital textbook (Wild & Shaw, Managerial Accounting, 8th ed., McGraw Hill). Coursework uses checkpoints and benchmarks with a cumulative open-book benchmark; passing typically requires 70% or higher; scientific calculator allowed. No formal prerequisites, though completing introductory financial accounting first is strongly suggested. Membership required; transcript delivery included. Confirm transfer with your registrar.