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Advanced Managerial Accounting
ADV MAN ACCTG
CLASS CODE: ACCTG 312 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

DESCRIPTION: A review and continuation of Accounting 202 which emphasizes the use of accounting data in decision making and seeks to sharpen analytical and interpretative skills.
TAUGHT: Winter, Fall
CONTENT AND TOPICS:

  • Job Order Costing, Cost Behavior - Analysis and Use

  • Cost-Volume Profit Relationships

  • Budgeting

  • Standard Costs and the Balanced Scorecard

  • Flexible Budgets and Performance Reports

  • Segment Reporting and Decentralization

  • Relevant Costs

  • Quality Costs

  • Process Costing

  • Variable Costing

  • Activity Based Costing

  • Overhead Rates and Fixed Overhead Analysis

  • Service Department Costing

  • Theory of Constraints and Throughput Accounting

  • Activity Based Management, and Manufacturing Overhead Allocation: Traditional Versus Activity Based

GOALS AND OBJECTIVES:

  1. To review and add to the topics students learned in Accounting 202.

  2. To master the concepts (and topics listed above) and apply them to more difficult material than that required of students in Accounting 202.

  3. To prepare students of higher level management and accounting courses where this material is prerequisite to understanding strategy, policy, and more difficult problems.
REQUIREMENTS: Daily homework using Excel, case studies, chapter quizzes, two or three exams, and a final exam.
PREREQUISITES: ACCTG 202
OTHER:
EFFECTIVE DATE: August 2003