This course studies advanced topics in providing and utilizing accounting information in the planning and controlling of business operations, in costing products or services, and in providing quality to customers. Students also study how this information is utilized to create value through improved decision-making from decisions regarding inventory to profitability analysis to long-term capital investments. This course also studies the use of financial information, as well as non-financial information, to evaluate business performance, strategy, and implementation.
Prerequisite(s): Grade of "C-" or better in ACCT 128 Cost Accounting or permission of the instructor.
(Normally offered each spring semester.)
A study of methods used in allocating costs and expenses to operations. The course involves the comparison of cost data with predetermined budgets and standards.
Prerequisite(s): Grade of "C-" or better in ACCT 032 Principles of Accounting II or permission of the instructor.
(Normally offered each fall semester.)