Jun 02, 2026  
2026-27 RCC Catalog 
    
2026-27 RCC Catalog
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BA 213Z - Principles of Managerial Accounting


4 Credit(s)

Prerequisite(s):  

BA 211Z   

Course Description: Builds an understanding of the role of managerial accounting in a business, focusing on the development and use of information to evaluate production costs and operational performance in support of short- and long-term organizational decision-making.

Course Learning Outcomes:

  • CLO#1: Explain the role of managerial accounting in an organization with respect to planning and control decisions.
  • CLO#2: Apply absorption and variable costing methods to determine product costs.
  • CLO#3: Develop and use relevant operational information to determine cost behavior patterns and conduct cost-volume-profit analyses. (ILO: Critical Thinking)
  • CLO#4: Use commonly accepted tools, including budgets, standard costs, and variance analysis to evaluate operational performance.
  • CLO#5: Apply commonly accepted methods to evaluate capital and operational decisions.

Typical Required and Recommended Equipment and Materials: Pens, #2 pencils, erasers, paper, and access to a computer for assignments. Microsoft © Excel access for homework templates.

Course Meeting Hours Type: Lecture
Course meeting hours minimum: 40
Course meeting hours standard: 44
Course meeting hours maximum: 48

ACTI Code, Course Type
100 Lower Division Collegiate



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