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133 James Sprunt Drive
Kenansville, NC 28349
(910) 296-2400 | admissions@jamessprunt.edu

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James Sprunt Community College

General Catalog 2023-2024

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May 18, 2024

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General Catalog 2023-2024

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ACC 121 - Principles of Managerial Accounting

Class Hours: 3 Lab Hours: 2 Credit Hours: 4
(College Transfer–Pre-Major/Elective)
Prerequisites: ACC 120
Corequisites: None
This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. This course has been approved for transfer under the Comprehensive Articulation Agreement and ICAA as a premajor and/or elective course requirement.

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