University General Course Catalog 2021-2022 
    May 25, 2022  
University General Course Catalog 2021-2022
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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.

Grading Basis: Graded
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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