Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is placed on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management.
Emphasis is placed on various budgetary accounting procedures and fund accounting.
Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. This course is designed to analyze the special problems in accounting for business combinations and consolidated corporate entities. Emphasis is placed on accounting for mergers and consolidations and preparing consolidated working papers and consolidated financial statements. Upon completion, students should be able to solve a wide variety of problems by advanced application of accounting principles and procedures. This course covers the overall framework of the process of conducting audits and investigations.