| Course ID: | ACCT 7610. 3 hours. |
| Course Title: | Managerial Accounting II |
Course Description: | Advanced cost and managerial accounting topics. Application of cost and managerial accounting techniques to "real world" problems. |
| Oasis Title: | MGR ACC |
| Duplicate Credit: | Not open to students with credit in ACCT 8100 |
| Prerequisite: | ACCT 5100/7100 |
Semester Course Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
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| Course Objectives: | This course examines the relationship of the accounting function to the entire
management process. The purpose of the course is to:
1. Study ways in which accounting information can be used to aid management
in making planning and control decisions.
2. Develop a framework for identifying operational and/or strategic
issues facing the firm and analyzing these issues in a consistent
and economically rational manner using accounting information.
3. Acquire an understanding of and an appreciation for the difficulties
of obtaining decision relevant accounting information and data for
use in decision making and for helping management understand the
firm's underlying cost structure.
4. Develop expertise in formulating economic models for cost estimation,
input and product mix decisions and for product pricing decisions. |
| Topical Outline: | 1. Budgeting
2. Fixed Assets and Depreciation
3. Inventory Issues
4. Joint Products
5. Summarize Inventory Issues
6. Relevant Costs
7. Financial Statements
8. Capital Budgeting
9. Physical Control of Assets |