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Nov 21, 2024
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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.
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. cost products using ABC compared to traditional systems. 5. prepare and analyze budgets. 6. compute variances for materials, labor, and overhead.
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