University General Course Catalog 2026-2027 (DRAFT) 
    
    Jan 30, 2026  
University General Course Catalog 2026-2027 (DRAFT)

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. categorize products using ABC compared to traditional systems.
2. use CVP analysis to make decisions.
3. compute variances for materials, labor, and overhead.


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