University General Course Catalog 2018-2019 
    
    Mar 19, 2024  
University General Course Catalog 2018-2019 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 405 - 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, students will be able to:
1. use CVP analysis to make decisions.
2. demonstrate understanding of job costing, including the process and accounting for it.
3. perform process costing.
4. categorize products using ABC compared to traditional systems.
5. prepare and analyze budgets.
6. compute variances for materials, labor, and overhead.


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