|
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: |
- To review and add to the topics students learned in Accounting 202.
- To master the concepts (and topics listed above) and apply them to more difficult material than that required of students in Accounting 202.
- To prepare students of higher level management and accounting courses where this material is prerequisite to understanding strategy, policy, and more difficult problems.
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| 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 |
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