Emphasis is placed on understanding and using the statements produced in the reporting process.
The course concentrates on the asset side of the balance sheet and related income statement accounts. Emphasis is placed on resent pronouncements of the authoritative accounting standard setting organizations. ACG610 Cost Accounting - This course continues the study of managerial accounting which started with ACG600. Topics in this course focus on information which is useful to decision makers internal to a firm. In particular, the focus is on the determination of costs, the allocation of costs, and the reporting of costs.