ACCT430

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Advanced Managerial and Cost Accounting

Subject Code

ACCT

Course Number

430

Department(s)

Course Title

Advanced Managerial and Cost Accounting

Course Description

Extended study of traditional managerial accounting concepts involving cost systems, budgeting, performance and variance analysis, behavior accounting, break-even and capital budgeting models, and direct cash flow statements. Introduction to more recently developed cost management topics, including the theory of constraints, activity-based costing/management, target costing, backflushing, learning curves, stochastic models and extension of capitalbudgeting models. Prerequisites: ACCT-230 and junior standing. 4 SH.

Course Types

Standard (STAND)

Semester Hours

4