University General Course Catalog 2017-2018 
    
    Feb 18, 2019  
University General Course Catalog 2017-2018 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 605 - Cost Management and Control

(3 units)


Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting.

Per university policy this course may be repeated only once for credit.

Prerequisite(s): ACC 202  with a “C” or better and Business major or minor; or  Master of Accountancy.

Units of Lecture: 3
Offered: Every Fall and Spring
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to use CVP analysis to make decisions.
2. Students will be able to demonstrate understanding of job costing, including the process and accounting for it.
3. Students will be able to perform process costing.
4. Students will be able to cost products using ABC compared to traditional systems.
5. Students will be able to prepare and analyze budgets.
6. Students will be able to compute variances for materials, labor, and overhead.


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