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ACCTG 202. Principles of Managerial Accounting. 3 Credits.

The use and understanding of management accounting information for planning, control, performance evaluation, decision making; product costing using traditional and activity based costing techniques, just-in-time, cost-profit-volume relationships, budgeting, variance analysis, decentralization, relevant costing, and ethics.
P: ACCTG 201 and sophomore standing.
Fall and Spring.

Accounting Major

1  Satisfied for students with an ACT English score of 32 or higher 2  Students must earn BC or better in ACCTG 201 , ACCTG 202 , and ACCTG 301 in order to take upper-level courses in Accounting. 3 BUS ADM 306 , ACCTG 316 , and ACCTG 415 are recommended to students planning to take the CPA exam. 


(Bachelor of Business Administration) Accounting at UW-Green Bay provides both in-depth knowledge and the broad business background necessary to understand the role of accounting in the business world. Graduates are qualified to take professional accounting examinations, including the CPA* (Certified Public Accountant), CMA (Certified Management Accountant), and CIA (Certified Internal Auditing) examinations. Alumni surveys indicate that alumni perceive the Accounting program very favorably, their program of study prepared them extremely well for their careers, the quality of the Accounting faculty is “excellent,” and they would recommend the program to others. The program provides considerable exposure to the liberal arts and develops the critical thinking, problem-solving, interpersonal, communication, quantitative, and computer skills needed by graduates to successfully serve as leaders within modern organizations. The program also addresses contemporary organizational issues, such as the role of accounting in continuous quality improvement, implementation of computer technology and advances in accounting information systems and accounting ethics. . Students who major in Accounting select either the General Emphasis or the Accelerated Emphasis.  Both emphases offer a rigorous, problem-focused program comprised of three integrated elements: supporting, core, and major courses. The supporting and core courses provide breadth and introduce each student to the foundations of business knowledge, including communications, economics, statistics, computers, accounting, finance, management and marketing. The major courses provide depth and prepare each Accounting student thoroughly for a professional career. Students selecting the Accelerated Emphasis will complete nine credits of graduate-level classes that are geared toward students interested in the application of analytics in the accounting profession.  The courses are offered to the students at the tuition for undergraduate courses and will apply toward their bachelor's degree. After completing the bachelor's degree (approximately 120 credits), students selecting the Accelerated Emphasis may complete the Master’s Degree in Management by taking an additional 22 credits.    Accounting students have extensive opportunities to meet business professionals and gain practical experience. An active Accounting student organization supports these efforts and helps students to meet others with like interests. Faculty members encourage participation in the internship program, through which students learn and earn credits while working in real business settings. Each spring semester, the VITA (Volunteer Income Tax Assistance) program is offered for credit where students train using an IRS program and assist in tax return preparation for elderly and low income taxpayers from the community. Entrance and Exit Requirements Students can add an Accounting major or minor at any time with any number of credits through a simple online process. Students should contact their Professional Advisor listed under the Program Advisors on the right-hand side of SIS to start the process. Students will be required to read and accept an Honor Code (pre-declaration form). For students adding a major offered in the Cofrin School of Business, a faculty mentor who specializes in their program will be listed under their Program Advisors in SIS. Students must maintain a cumulative GPA of 2.5 to proceed in the course progression for an Accounting major. Students intending to graduate with this major must have a minimum 2.5 cumulative grade point average. All students must meet this program exit requirement to graduate. The accounting major prepares students to sit for a professional certification of the CPA, CMA or both.  The certification exam process is rigorous and includes a proctored closed note exam. In order to prepare our students, this program uses proctoring software or may require proctors for certain online courses.  Various proctors are acceptable including HR departments, local libraries and more. Details will be provided in specific courses. *150 Credit-Hour Requirement for CPA License Students should be aware that the state of Wisconsin requires 120 college credit hours to write the Uniform CPA Exam, while 150 college credit hours are required to become a licensed CPA. The UW-Green Bay Accounting program is designed so that students with Accounting majors will have several options to earn the credits required for the CPA exam and become licensed as a CPA. An Accounting advisor assists each student in determining which option best meets his or her interests.