ACC 320 - Advanced Management Accounting

Institution:

Western Colorado University

Subject:

Description:

A study of the information needed by managers for planning, control and decisionmaking. Both the tools needed to generate this information and the principles involved in evaluating the information are covered. Topics include: breakeven analysis; product and process costing, including activity-based costing, standard costing and joint costs; cash budgets and forecasting; relevant costs and nonroutine decisions; the direct vs. absorption costing tradeoff; and capital budgeting. The overall level of difficulty in this course is generally consistent with the level of difficulty encountered on typical management accounting problems found on the Uniform CPA Examination. Accounting majors must pass this class with a minimum grade of "C". Prerequisites: ACC 202 and ACC 301.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.western.edu

Phone Number:

(970) 943-0120

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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