Cost Accounting
Undergraduate Certificate of Completion
This Certificate of Completion provides a study of financial, managerial, and cost accounting.
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Courses in the major include:
This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint. Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered. Prerequisite: none
Managerial accounting is designed to introduce the fundamentals of managerial accounting to both accounting and non-accounting majors. It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. Prerequisite: AC 205
This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes. Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Prerequisites: AC 206 and BA 222 or CIS 101
This course is a continuation of cost accounting and is designed for those interested in gaining a more thorough knowledge of advanced managerial and cost accounting concepts and practices. Topics include current managerial and cost accounting issues such as the balanced scorecard, responsibility accounting, inventory and production management, strategic cost management, capital budgeting, and quality and performance measurement. Prerequisite: AC 321 Cost Accounting or MBA 641
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