Managerial Principles – ACCT 212

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 03/30/2022

Course Description

A study of the fundamentals of managerial accounting with an emphasis on financial statement analysis, cost accounting measurement systems, cost-volume-profit analysis, managerial decision-making concepts, operational budgeting, standard cost systems and capital budgeting.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.


A foundational course in principles of accounting designed primarily for accounting and business students as part of an integrated business education and also useful for any major who wishes to understand the language of business.

Measurable Learning Outcomes

Upon successful completion of this course, the student will be able to:

  1. Apply managerial accounting principles. (Program Learning Outcomes 1 & 3 – Introduced)
  2. Estimate costs using job order and process costing. (Program Learning Outcomes 1 & 3 – Introduced)
  3. Prepare master and flexible budgets. (Program Learning Outcomes 1 & 3 – Introduced)
  4. Integrate biblical principles related to managerial accounting. (Program Learning Outcome 4 – Emphasize)

Course Assignment

Textbook readings and lecture presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

Connect Read & Interact and Homework Assignments(12)

The student will be assigned homework to complete in Connect. The homework will consist of exercises, problems, and SmartBook/LearnSmart activities. All assignments for a given Module: Week are divided into weekly folders inside of the Connect system.


The student will write a 200 – 250 word essay answering an Ethics Challenge prompt from the textbook. The student will also write a 100 word response to a classmate's post.

The student will answer financial statement analysis questions and complete Excel simulations in Connect

Connect Quizzes (4)

There will be 4 quizzes to be completed through Connect. The questions will be true/false and multiple-choice, and vary in number depending on the exam. Questions may contain calculations. Quizzes will be cumulative.