District Syllabus
ACG2071
Introduction To Managerial Accounting


Credit Hours: 3
Contact Hours: 3
Laboratory Fee: None.
Prerequisites: ACG2011 Accounting II or
ACG2021 Financial Accounting Principles
Corequisites: There are no corequisites for this course.
Catalog Description: Using accounting information for planning, control, and decision making. Includes principles of product costing, budgeting techniques, and capital decisions.
Required Materials: Books:
  • Needles. Financial & Managerial Accounting Custom Package, 9th ed., Cengage, 2011. ISBN: 9781133800804
Supplemental Materials:
Special Requirements: None
Program Learning Outcomes:
Upon completion of the course, the student will be able to:

  1. Define the concepts and terms associated with managerial accounting.
  2. Demonstrate the ability to correctly record journal entries for process, variance, and job order costing.
  3. Prepare income and sales statements.
  4. Demonstrate a basic understanding of the time value of money and the capital budgeting process.
Course Learning Outcomes:
To achieve these learning outcomes, the following will be performed:

  1. Complete all computations associated with the concepts of managerial accounting.
  2. Preparation of managerial schedules; eg. cost of goods manufactures.
Methods of Evaluation: Evaluation of student progress towards achieving the stated learning
outcomes and performance objectives is the responsibility of the
instructor, within the polices of the college and the department.
Detailed explanation is included in the expanded syllabus developed
by the instructor for each section being taught.
Flexibility: It is the intention of the instructor to accomplish the objectives specified in the course syllabus. However, circumstances may arise which prohibit the fulfilling of this endeavor. Therefore, this syllabus is subject to change. When possible, students will be notified of any change in advance of its occurrence.
Student Email Accounts Pensacola State College provides an institutional email account to all credit students. Pirate Mail is the official method of communication, and students must use Pirate Mail when communicating with the College. In cases where companion software is used for a particular class, emails may be exchanged between instructor and student using the companion software.
Note: For students with a disability that falls under the Americans with Disability Act or Section 504 of the Rehabilitation Act, it is the responsibility of the student to notify Student Resource Center for ADA Services to discuss any special needs or equipment necessary to accomplish the requirements for this course. Upon completion of registration with the Student Resource Center for ADA Services office, specific arrangements can be discussed with the instructor.