Cost Accounting

Catalog description

The emphasis of this course is on reporting to internal constituencies, such as upper management, operations, marketing, purchasing, human resources and others. It extends and enhances the students' exposure to management accounting theory and practice related to planning, directing and controlling business activities. Topics include cost allocation techniques, budgeting and variance analysis, strategic cost and activity based management using monetary and non-monetary measures, and data analytics. Prerequisite: grade of "C" or better in ACC 221 , ACC 222 , BLAW 205 , ECO 110 , ECO 120 , ENG 110 , MTH 160 or MTH 175 or MTH 207 , and STAT 145 or STAT 245 ; 54 credits earned. Offered Fall, Spring.