Prerequisite: ACC 202, ENG 102. An in-depth study of the role of the modern management accountant and the application of traditional and activity-based cost analysis to diverse industries and manufacturing operations. Characteristics of business costs are analyzed and the principles of various cost systems are examined. Emphasis is given to the use of cost systems and data in strategic and managerial decision making. 3 credits.

3-0-3 Offered Summer and Fall Semesters Prerequisite: ACC 102 This course is a study of the accounting principles involved in job order cost systems with a focus on information needed by manufacturing and service organizations. Included in this course is a study of financial information needed by managers for decision making, how this information is delivered, and how it is used within business organizations.