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ACCT 234 Managerial Accounting • 5 Cr.


Explores the use of managerial accounting techniques and analytical tools in business decision-making. Students focus on short- and long-range financial planning, management planning, and control. Prerequisite: ACCT 102 with a C or better, or entry code.


After completing this class, students should be able to:

  • Describe how managerial accounting is used in planning, control, and decision making.
  • Prepare financial statements using cost classifications for a manufacturing firm.
  • Apply job-order costing, activity based costing and process costing based on major industry types.
  • Analyze cost-volume-profit relationships and how they are used in planning and control.
  • Analyze variable and full costing and the effect on balance sheet presenting.
  • Discuss the various pricing methods such as target pricing and cost-plus.
  • Describe how master budgeting and capital budgeting are used for planning and control.
  • Apply standard costing and variance analysis.
  • Analyze financial statements and how they are used to control operations and assess financial stability.
  • Discuss the use and application of ethics in managerial accounting.



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Contact info

Bellevue College
3000 Landerholm Circle SE Bellevue, WA 98007-6484 U.S.A.
Work: (425) 564-1000