St. Cloud State University

Course Equivalents

Course Equivalents for ACCT 292 at St. Cloud State University in Summer 2020 (May - Aug)

While all courses listed as equivalents below are transferable, they are not necessarily equivalent in both directions. The courses below transfer TO the college or university shown above. To see how courses from your home college or university transfer to other participating colleges or universities, you can search Transferology.

If you are enrolling in the equivalent course in order to fulfill a program/major requirement, it is best to check with your academic advisor to ensure that the equivalent course will meet the requirements of your particular major.

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Alexandria Technical and Community College

ACCT 2010 - Principles of Accounting II - 4 credits
This course is an introduction to managerial accounting. It will focus on the development of reports that internal management will use for making day-to-day decisions about operating a business. The course uses a hands-on approach to learning. Excel spreadsheet models will be developed by students to determine the cost of a product or customer job, to develop a master budget, and to compute the breakeven point of offering a new product or service. This course is a prerequisite to Managerial Cost Accounting (ACCT2618).
Section Availability

Anoka-Ramsey Community College

BUS 2126 - Managerial Accounting - 4 credits
Prerequisites: Bus 2125 (previously 1125) with a grade of C or better This course focuses on how costs are used in planning, control, and decision making. Topics include differences in managerial and financial accounting, elements of cost, cost behavior, cost flow including cost of goods manufactured and cost of goods sold, traditional and contribution margin income statements, cost-volume-profit analysis, costing systems (job-order costing, process costing, and activity-based costing), budgeting, standard costs and variance analysis, relevant costs for special decisions, management performance evaluation tools (balanced scorecard, operational performance measures, and quality measures), pricing, responsibility accounting and decentralization, capital budgeting and capital investment decisions.
Section Availability

Bemidji State University

ACCT 2102 - Principles of Accounting II - 3 credits
An introduction to management accounting topics, including costing systems, cost-volume-profit analysis, incremental analysis, standard cost and variance analysis, budgetary planning and control, and capital budgeting. Prerequisite(s): ACCT 2101.
Section Availability

Century College

ACCT 2025 - Managerial Accounting (Early Finish) - 4 credits
This course introduces the foundations of managerial accounting. The emphasis is on managements use of accounting information for planning, controlling, and decision making. Topics covered include cost behavior, an overview of job order and process costing, cost volume profit analysis, budgeting, cost analysis, and capital budgeting decisions. Prerequisite(s): ACCT 2020 with a grade of C or higher. Recommendation(s): Experience in the use of Excel.
Section Availability

Inver Hills Community College

ACCT 2102 - Managerial Accounting - 4 credits
Consists of analyzing information and preparing reports for internal use in the company's management decision-making process. Emphasizes planning and control for profit-seeking enterprises. This course will cover cost terminology and behavior, fixed, mixed, and variable costs, standard costs and variances, activity-based costing, quality costs, job order costing, relevant costs, break-even and cost-volume-profit analysis, profit planning (budgeting), capital budgeting, flexible budgeting, segment reporting, transfer pricing, constrained resources, and business ethics. Meets requirements for accounting and lower-division-transfer business administration majors at most 4-year institutions.
Section Availability

Metropolitan State University

ACCT 320 - Strategic Management Accounting - 4 credits

This course provides an introduction to the role of financial and nonfinancial information for planning and control decisions, emphasizing the strategic role of the management accountant in the organization. It emphasizes strategy and the application of concepts and practices of management accounting on economic and noneconomic decisions. Topics include: cost behavior and estimation; cost analysis for planning and control decisions including value chain analysis, target costing, quality costs, customer value measurement systems, and benchmarking; cross-functional teams; activity-based management; and capital budgeting.
Section Availability

Minnesota State University Moorhead

ACCT 231 - Principles of Accounting II - 3 credits
An introduction to the content and concepts of financial information for management's use in directing operations. Topics include cost behavior, product costing, actual and standard costs, cost-volume-profit analysis, relevant costs, operational and capital budgeting, and present value analysis.
Section Availability

Minnesota State University, Mankato

ACCT 210 - Managerial Accounting - 3 credits

Preparation and analysis of cost-based management reports: use of cost information to make short-term operating decisions and long-term capital decisions.
Section Availability

Normandale Community College

ACCT 2252 - Managerial Accounting - 4 credits

This course is the second of the two consecutive courses in financial and managerial accounting. The course focuses on managerial accounting concepts and accounting tools and techniques used for decision-making. The course content includes job and process costing, activity-based costing, cost volume-profit analysis, target pricing, budgets, variances and cost-revenue analysis for decision-making.
Section Availability

North Hennepin Community College

ACCT 2112 - Managerial Accounting - 4 credits

Managerial accounting focuses on the three main activities performed by managers: planning, controlling, and decision-making. This course consists of preparing a variety of reports for internal use and analyzing them in the company's decision-making process. Prerequisite: ACCT 2111
Section Availability

Riverland Community College

ACCT 2012 - Principles of Managerial Accounting - 4 credits
This course is an introduction to managerial accounting concepts and principles, including a study of: cost behavior; cost-volume-profit analysis; relevant costs for decision-making; budgetary planning; cost management (Activity-Based Costing (ABC), Just-In-Time (JIT), and Total Quality Management (TQM); standard costing and variance analysis; planning for capital investments; product and service costing; performance evaluation; and cost accounting systems. This course is part of the Associate in Applied Science Accounting degree which is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). Prerequisites: ACCT 2011. (4 Cr - 4 lect, 0 lab)
Section Availability

Rochester Community and Technical College

ACCT 2218 - Managerial Accounting - 4 credits
This course consists of analyzing and preparing reports for internal use in the company's manage decision-making process. This course contains a study of cash flow and managerial accounting principles including cost behavior, job order costing, process costing, cost-volume-profit relationships, standard costs, budgets, break-even, and differential analysis. Managerial accounting emphasizes accounting concepts required in the strategic decision making process. Managerial Accounting is a continuation of Financial Accounting in the study of accounting. (Prerequisites: ACCT 2217).
Section Availability

Saint Paul College

ACCT 2420 - Managerial Accounting - 4 credits

This course provides an introduction to the role of financial and managerial information in planning and control decisions, and the role of the management accountant in the organization. It emphasizes the concepts and practices of management accounting including cost behaviors, contribution margins, job and process costing, budgeting, standard costs and variance analysis, and other managerial accounting best practices. Students analyze the management decision-making process via problem solving and case analysis. Understand the differences between managerial and financial accounting. (Prerequisite(s): ACCT 1411 or ACCT 2410) 4C/4/0/0
Section Availability

Southwest Minnesota State University

ACCT 212 - Principles of Accounting II - 3 credits
A continuation of ACCT 211. Financial accounting topics covered include stockholders' equity, statement of cash flows, and financial statement analysis. An introduction to management accounting topics such as cost allocation, product costing, cost-volume-profit analysis, responsibility accounting, operational budgeting, and capital budgeting. Student must receive C- or better in ACCT 211 before taking this course. The Accounting program reserves the right to remove students from the course who do not meet the prerequisite.
Section Availability

St. Cloud Technical and Community College

ACCT 2229 - Managerial Accounting - 4 credits
Managerial accounting is the process of producing financial and operating information regarding the economic condition of the organization for users internal to the organization. The process is driven by the informational needs of individuals internal to the organization with an emphasis on cost systems, pricing decisions, budgeting, planning and controlling. This course will build student¿s understanding in planning operations, controlling activities, and decision making using a wide variety of practical applications. Student Learning Outcomes: * Explain and illustrate the use of a standard manufacturing cost system for planning and control purposes. * Compute materials quantity and materials price variances and identify them as being favorable or unfavorable. * Learn and apply activity based costing. * Prepare and analyze budgets using variance analysis. * Differentiate between fixed and flexible budgets. * Understand the concepts of absorption costing and direct costing. * Analyze accounting data using cost-volume-profit (CVP) analysis and CVP graphing. * Calculate and understand the uses of break-even point (BEP) and changes in BEP. * Prepare and understand differential analysis reports to meet various financial objectives. * Prepare and analyze capital investment decisions. * Summarize the types of cash flow activities reported in the statement of cash flows. * Prepare the statement of cash flows. * Apply managerial accounting concepts by analyzing business scenarios. * Differentiate between cost, profit, and investment centers. * Calculate return-on-investment and residual income. * Make decisions based on segment analysis.
Section Availability

Winona State University

ACCT 212 - Managerial Accounting Principles - 3 credits

The study of managerial accounting principles including cost behavior, job order costing, cost-volume-profit relationships, contribution costing, standard costs, relevant costs and decision-making, operating budgets, performance reports, and capital project evaluation. Prerequisites: ACCT 211 - Financial Accounting Principles. Grade only. Offered Fall and Spring semester.
Section Availability