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Winter 2026
Nov 07,2025
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MGMT 321 - Accounting Concepts-Managers
This course attempts to bridge the communication gap between the accounting professionals who prepare financial statements for reporting and the business managers who must use financial statements for operational decision making. In this course, you will learn how to read, interpret, and apply the accrual accounting information used in financial statements to common financial, managerial and operational decisions. You will also explore how accounting and budgeting support the manager in promoting organizational goals.
4.000 Credit hours
40.000 TO 48.000 Lecture hours

Syllabus Available
Levels: Credit
Schedule Types: Lecture

Business,Technology and Trades Division
Business Department

Course Attributes:
Tuition, Career and Technical Education

Restrictions:
Must be enrolled in one of the following Levels:     
      Credit
      Bachelor Applied Science
May not be enrolled in one of the following Colleges:     
      College Now
Must be enrolled in one of the following Majors:     
      Applied Business Management

Prerequisites:
Prerequisites for MGMT321

General Requirements:
Course or Test: BA 211
May not be taken concurrently.  )
or
Course or Test: BA 211Z
May not be taken concurrently.  )
or
Course or Test: BT 165
May not be taken concurrently.  )
and
Course or Test: MTH 105
May not be taken concurrently.  )
or
Course or Test: MTH 105Z
May not be taken concurrently.  )
or
Course or Test: MTH 111Z to 253Z
May not be taken concurrently.  )
or
Course or Test: MTH 111 to 242
May not be taken concurrently.  )
or
Course or Test: MTH 244 to 265
May not be taken concurrently.  )
or
Course or Test: TEST 4MP49 to 4MP76
May be taken concurrently.  )
or
Course or Test: TEST 5M11
May be taken concurrently.  )
or
Course or Test: TEST 5M22
May be taken concurrently.  )
or
Course or Test: TEST 5M31 to 5M32
May be taken concurrently.  )
or
Course or Test: MTH 243
Minimum Grade of C-
May not be taken concurrently.  )
or
Course or Test: STAT 243Z
Minimum Grade of C-
May not be taken concurrently.  )
or
Course or Test: TEST 6LC3 to 6LC4
May be taken concurrently.  )
or
Course or Test: TEST 6APS3
May be taken concurrently.  )
or
Course or Test: TEST 6MTH4
May be taken concurrently.  )
or
Course or Test: TEST 6MTS4
May be taken concurrently.  )
or
Course or Test: TEST 6MSS4
May be taken concurrently.  )
or
Course or Test: TEST 6APP4 to 6APP5
May be taken concurrently.  )
or
Course or Test: TEST 6CL50 to 6CL61
May be taken concurrently. )


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Release: 8.5.4