Financial statement analysis, managerial accounting systems, job-order costing, process costing, cost behavior, cost-volume-profit analysis, budgeting, standard costing, decentralized operations, transfer pricing, decision-making under uncertainty, differential cost analysis, product costing and pricing, capital investment analysis, cost allocation, variable costing, relevant costs, standard cost controls, quality costs, and computerized manufacturing environment. Prerequisite: ACC 201 Expected to be offered: Spring semesters 3 credits

This course includes the study of accounting information underlying financial reporting of organizations to internal users. Topics covered include product and process costing, cost systems, cost terminology and cost behavior. The focus is placed on management use of accounting information in production, merchandising and service decision-making. Prerequisites: C or better in ACCT 201. Three credit hours.