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Oct 13, 2024
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ACC 705 - Cost Accounting (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): Admission to the online MAcc program.
Grading Basis: Graded Units of Lecture: 3 Offered: Every Fall, Spring, and Summer
Student Learning Outcomes Upon completion of this course, students will be able to: 1. use CVP analysis to make decisions. 2. demonstrate an 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. 7. Evaluate a company’s overall and segment performance and compare it across time and industry.
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