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Community College of Philadelphia
Business Administration Department

Managerial Accounting – ACCT 102 (On-Line)

The Early summer session for ACCT 101-900, CRN 50415, begins May 13, 2013, and the Late summer session for ACCT 101-901, CRN 50995, begins July 8, 2013.

Instructor: Alan E. Davis, CPA
Office: B2-24C (Note: during the summer sessions, I am on campus infrequently)
Office Hours: Contact me by telephone or e-mail, and if I’m not immediately available, I will reply to you as soon as possible.
Phone: 215-751-8711
E-mail: adavis@ccp.edu
Web Page: http://faculty.ccp.edu/faculty/adavis/

Course Description: Emphasis is placed on the evaluation of financial statements and development of decision-making techniques. Specialized topics include: statements of cash flows, analysis of financial statements, time-value of money, capital budgeting, cost-volume analysis, and an introduction to cost accounting. Course Prerequisite: ACCT 101 with a C or better. Student Learning Outcomes: Upon completion of this course, the student will be able to: * Discuss the different cost accumulation systems found in a manufacturing environment. * Accumulate and report product costs in both job order and processing costing systems, applying overhead using traditional plant wide application rates and activity based costing. * Isolate the fixed and variable components of a mixed cost, prepare an income statement in both traditional and contribution format. * Explained the difference, and apply absorption costing and variable costing, to prepare an income statement in the contribution format. * Discuss, and perform, cost-volume- profit analysis. * Discuss, and perform, variance analysis. * Apply variance analysis. * Apply various analytic tools to perform capital budgeting decisions making. * Measure and classify cash flows to prepare a statement of cash flows using the indirect approach in the

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