I 4 Quarter Hours Studies basic manufacturing and cost accounting processes through job order and process accounting systems. Strong emphasis is placed on the managing and controlling functions. The use of budgets in planning and controlling sales, costs, and profits are stressed leading to and including standard cost accounting. The planning and control of manufacturing overhead is also covered. Cost Accounting II 4 Quarter Hours Studies cost information for various decision and control purposes.
Emphasis is placed on cost allocation including joint products and byproducts.
Quarter Hours Analyzes costs for decision making, capital investment decisions, quantitative models for planning and control, and performance evaluation. Strategic control systems are also stressed. This course should be taken by those who are seeking a career in management accounting. ACC341 Taxation III 4 Quarter Hours Examines the taxation of partnerships, estates, trusts, and gifts. This course is a combination of accounting and computer science that will cover such issues as accounting systems design and security.