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    Delta College
  Jan 23, 2018
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ACC 121 - Accounting for Managers

Credits: 3
Develops ability to use accounting information in planning, evaluating and decision-making as a business manager. This course is appropriate for students in business, trades, and dual-degree programs. May be substituted for ACC 111  in most programs.

Prerequisite(s): None
Corequisite(s): None
Lecture Hours: 45 Lab Hours: 0
Meets MTA Requirement: None
Pass/NoCredit: Yes

Outcomes and Objectives
  1. Describe the use and role of accounting for business.
    1. Describe the importance of accounting information in business planning, evaluation, and decision-making.
    2. Demonstrate use of basic accounting terminology.
    3. Describe the importance of ethics in accounting and business management.
  2. Demonstrate an introductory knowledge of the financial statements and related concepts.
    1. Demonstrate an understanding of accrual and other underlying accounting concepts.
    2. Demonstrate preparation of financial statements and their inter-relationships.
    3. Recognize the impact of transactions and accounting procedures on the financial statements.
    4. Recognize the impact of transactions and accounting procedures on managing a business.
  3. Demonstrate an introductory knowledge of analysis and use of financial information for managerial decision-making.
    1. Demonstrate the use of financial statement analysis techniques for evaluation of business performance.
    2. Demonstrate understanding of business cost concepts and behaviors.
    3. Demonstrate use of financial information for business planning.

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