ACC 3301
Columbia Southern University
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Class notes ACC 3301 Managerial Accounting
- Class notes • 24 pages • 2023
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course Outline: ACC 3301 Managerial Accounting 
 
I. Introduction to Managerial Accounting 
A. Definition and role of managerial accounting in business 
B. Differences between managerial accounting and financial accounting 
C. Importance of managerial accounting for decision-making 
 
II. Cost Concepts and Cost Behavior 
A. Introduction to cost classifications 
B. Variable, fixed, and mixed costs 
C. Cost-volume-profit (CVP) analysis 
D. Break-even analysis and contribution margin 
 
III. Costin...
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