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ACC 705

Cost Accounting

Catalog2026-2027
Credits3 units
LevelGraduate
Average gradeA-
StandardRepeatable up to 3 credits

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.