ACC3117

Cost Accounting

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The course is an intermediate level course covering the managerial use of accounting data to assist managers in their plans and decisions regarding resource allocation, organizational control, and performance evaluation.

 

UPON COMPLETION OF THE COURSE, THE STUDENT WILL BE COMPETENT IN:

  • Analyzing various inventory costing methods.
  • Allocating overhead to jobs, departments, and cost centers.
  • Identifying cost information relevant to financial statements.
  • Preparing production and operational reports.
  • Reviewing budget techniques.
  • Preparing a master budget.
  • Preparing a flexible budget.
  • Preparing a balanced scorecard.
  • Performing cost volume profit analysis.
  • Evaluating make vs. buy decisions.
  • Evaluating pricing.
  • Reviewing performance of business processes.
  • Performing capital budgeting analysis techniques.
  • Performing financial statement analysis.
  • Identifying ethical considerations for the management accountant.

Course Syllabi

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