The course includes an introduction to the current concepts in accounting theory. Course topics are developed through computerized spread sheet applications, problems, writing assignments, and cases. Cost Accounting 3 Cr. A course emphasizing product costing using traditional and innovative methods and demonstrating how cost accounting information is used for planning, controlling, performance evaluation and decision making. Examples of actual manufacturing and service industries help illustrate cost concepts.
Students explore real-world ethical questions confronted in the cost accounting environment.
This course provides a basis for understanding, developing, evaluating and using practical accounting information systems. The importance of accounting controls is emphasized as well as the technical tools used by accountants. Students review and build on accounting cycles and applications through a computerized project. Performance Auditing 3 Cr. Performance auditing measures organizational effectiveness through program examination in the government and non-profit sectors and internal audits in the private sector.