Overview
Description
Cost accounting, analysis for management control purposes, and auditing concerns. Topics include CVP, budgeting, responsibility accounting, relevant decision-making, auditor independence, fraud concerns, corporate governance, and internal controls. Per university policy this course may be repeated only once for credit.
Requirements
Prerequisites
- Admission to the online MAcc program.
Original catalog text
Prerequisites
Prerequisite(s): Admission to the online MAcc program.
Units
Lecture3
Catalog Details
Offering
Offered: Every Spring
Terms
spring
Restrictions
Admission to the online MAcc program.
Attributes
StandardRepeatable up to 3 credits
Learning Outcomes
- develop and enhance skills as a managerial accountant, auditor, and businessperson.
- identify cost terms and concepts, including behavior, and apply them correctly.
- apply the importance of budgeting to budgetary decisions.
- apply cost, volume, and profit (CVP) techniques correctly.
- analyze cost accounting data to master decision-making.
- identify auditor independence concerns.
- apply the fraud triangle to situations.
- explain and analyze internal controls and management control systems.