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ACC 202

Understand and apply accounting techniques in business…

ACC 202: Introduction to Management Accounting

Summer 1

This course is the second in a series of two Introduction to Accounting courses (ACC 201 and ACC 202) covering management accounting (ACC 202). Students will be introduced to managerial accounting and methods used to report information to decision makers internal to the firm. Specifically, students will learn job order costing, process costing, cost-volume-profit analysis, variable costing, performance evaluation using variances from standard costs, performance evaluation for decentralized operations, product pricing, cost allocation and activity-based costing, and cost management for a just-in-time environment, in addition to financial ratio analysis.

Group cases will be assigned. After completing this course, students should be able to (a) understand the role of accounting in management, (b) turn accounting data into information useful in the management process, and (c) apply various accounting techniques and concepts in business decision scenarios.

Fulfills ACC201 with a C- or better, and sophomore standing.

About the Instructor
Professor David Yang received his PhD degree in Accounting from Columbia University. Having taught over 3,500 students at the University of Hawaiʻi at Mānoa, Professor Yang has been honored with numerous teaching awards including the 2004 University of Hawaiʻi Regents’ Medal for Excellence in Teaching. Professor Yang previously taught at Peking University and National Taiwan University, and currently a Professor in the School of Accountancy at Shidler College of Business, UH Mānoa.

For inquiries about the course: call 956-6975 or email

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Term Dates

  • Summer 1
    May 21 – June 29, 2018
  • Summer 2
    July 2 – August 10, 2018
  • Varied Date Courses
    Class schedules vary between May 21 – August 10, 2018

  • Registration Dates
    UHM Seniors
    March 13
    UHM Continuing
    March 14
    New or Visiting
    March 20

Questions? Contact Us

UHM Outreach College

Sinclair Library 310

2425 Campus Road

Honolulu, HI 96822

Phone: (808) 956-7221