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May 30, 2026
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Catalog 2022-2023 [ARCHIVED CATALOG] Chemeketa Community College, Salem OR (curriculum@chemeketa.edu)
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BA 213 - Managerial Accounting
Lecture Hours: 4
Credit Hours: 4
Covers managers use of accounting. Includes job order and process costing, activity-based costing, variable costing, cost-volume profit analyses, differential analysis and short-term decisions, capital investments, time-value-of-money concepts, master budgeting, and flexible budgets and standard costs, performance measurement in decentralized organization.
Prerequisite: BA 211 with a grade of C or better; or consent of instructor.
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