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Managerial Accounting International Relations & Political Science Program Spring 2024 Semester CEA CAPA & UNYP - Prague

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Managerial Accounting

Managerial Accounting Course Overview


CEA CAPA Partner Institution: University of New York in Prague
Location: Prague, CZECH REPUBLIC
Primary Subject Area: Accounting
Instruction in: English
Course Code: ACC212
Transcript Source: Partner Institution
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Financial Accounting (ACC202)


Introduction to measuring and communicating the financial information to manage an organization. Introduction to spreadsheet programming, using basic managerial accounting concepts. Topics include job order and standard costing systems, cost behavior, and estimation, cost-volume-profit analysis, budgeting and short-term decision making. At the end of the course the students should be able to understand the basic terms and concepts of managerial accounting, understand the difference between management and financial accounting, establish a methodology for breaking down costs logically in order to use this information for analytical and planning purposes.
Students should also be able to practically apply various methods to analyze, interpret, forecast and budget cost and revenue information. The techniques used employ conceptual thinking and detailed analysis in order to derive accurate information to be used in the decision-making process.

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