ACC 705 - Cost Accounting

(3 units)

Cost accounting, analysis for management control purposes, and auditing concerns. Topics include CVP, budgeting, responsibility accounting, relevant decision-making, auditor independence, fraud concerns, corporate governance, and internal controls. Per university policy this course may be repeated only once for credit.

Maximum units a student may earn: 3

Prerequisite(s): Admission to the online MAcc program.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. develop and enhance skills as a managerial accountant, auditor, and businessperson.
2. identify cost terms and concepts, including behavior, and apply them correctly.
3. apply the importance of budgeting to budgetary decisions.
4. apply cost, volume, and profit (CVP) techniques correctly.
5. analyze cost accounting data to master decision-making.
6. identify auditor independence concerns.
7. apply the fraud triangle to situations.
8. explain and analyze internal controls and management control systems.

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