Advanced Cost Accounting

Catalog description

This course focuses on the managerial and cost accounting concepts tested on the CPA Examination. It assists students in their ability to use cost and financial data in the planning, management, and controlling functions of an organization. Emphasis is on the budget process; utilization of internal and external data for control and performance analysis; financial, non-financial and non-GAAP measures of performance; current period and historical analysis; prospective analysis; investment alternatives' analyses and comparisons using financial valuation decision models; and economic and market influences on business . The course incorporates data analytic techniques and other data and technology concepts to explain organizational results and to identify and detect discrepancies.