Mar 03, 2024  
2021-2022 SGPP Catalog and Handbook 
2021-2022 SGPP Catalog and Handbook [ARCHIVED CATALOG]

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AC315 Cost Accounting (3 cr.)

Prerequisite(s): AC302 
The course emphasizes strategic aspects of cost and managerial accounting. Topics include cost behavior, relevant information for decision analysis, budgeting and the role of accounting in business strategy. The course also covers current management accounting theories.

Upon completion of this course, students are expected to be able to do the following:

  1. Analyze cost behavior trends within an organization.
  2. Develop budgets for planning and control.
  3. Apply appropriate analysis and technique to solve non-routine problems.
  4. Discuss current topics in cost management accounting.
  5. Analyze pricing and profitability, cost and volume, and capital investment.
  6. Analyze strategic cost, activity based, standard cost, quality and environmental, and lean management strategies. 
  7. Apply inventory management by the use of EOQ, JIT, and  the theory of constraints.
  8. Communicate the professional code of ethical conduct for management accountants.

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