| Searching Current Courses For Spring 2015 |
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Course: |
ACC 226
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Title: | Cost Accounting |
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Long Title: | |
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Course Description: | Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, processes, standards, and direct cost systems, budgeting, planning, and control of costs. |
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Min Credit: | 3 |
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Max Credit: | |
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Course Notes: | Created fall 2000 |
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Origin Notes: | ACC |
STANDARD COMPETENCIES:
1. Describe cost accounting including its relationship to management and its fit into the organization structure. (I)
2. Distinguish the roles of a management accountant and understand the importance of professional ethics to management accountants. (I)
3. Explain and differentiate basic cost terms, concepts, and classifications used in managerial accounting. (II)
4. Apply cost-volume-profit (CVP) analysis and related tools. (III)
5. Illustrate commonly used system designs including activity-based costing (ABC). (IV)
6. Define and illustrate a master budget and its benefits. (V)
7. Define and develop flexible budgets including performing variance analysis. (V)
8. Explain and illustrate variable costing and absorption costing. (V)
9. Explain the use of cost data in decision-making. (VI)
TOPICAL OUTLINE:
I. Role of management accounting in the organization.
II. Cost terms, concepts, and classifications
III. Cost Behavior and Cost-volume-profit (CVP) analysis
IV. Systems designs
V. Planning and control - using budgets and variances
VI. Cost information for decision-making
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