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New Numbers, Same Classes! Some of our most important general education classes have new course numbers and names effective this Fall. Don't miss your GE requirements and read your Mountie email for more information!

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Student Learning Outcomes

Discipline: Certificate: Accounting - Managerial - N0462

Course Name	Course Number	Objectives
Cost Accounting	BUSA 21	I am able to accumulate data for special decisions and long- range planning I am able to evaluate data for planning and controlling current operations I am able to define cost concepts, terms, behaviors and evaluate relevant costs for decision making
Excel for Accounting	BUSA 76	I am able to explain how Excel software should be used and applied by a company in its day to day business operations I am able to solve managerial accounting problems with Excel software I am able to create a chart using Excel software
Federal Income Tax Law	BUSA 58	I am able to define accounting terms and concepts related to federal and state income tax I am able to prepare federal income tax returns I am able to calculate tax accounting problems
Intermediate Accounting	BUSA 52	I am able to Interpret the statements and reports that emerge from the accounting process. I am able to Explain valuation of the acquisition and disposition of property, plant, and equipment I am able to Explain accounting for inventory valuation issues.
Principles of Accounting - Financial	BUSA 7 (VOC)	I am able to describe the basic accounting system and how it is used to serve business needs I am able to analyze and record transactions, using a journal and a ledger, of varying degrees of difficulty including adjusting, and closing entries I am able to utilize accounting information including financial statements to perform financial statement analysis
Principles of Accounting - Managerial	BUSA 8	I am able to explain the role of the managerial accountant and describe the uses of managerial accounting information I am able to describe a job order cost accounting system and explain how manufacturing costs flow through the inventory accounts of the balance sheet and move onto the income statement. I am able to distinguish between product and period costs and explain which of these costs are shown on the balance sheet and which costs are shown on the income statement

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