Schedule of Classes

Accounting as a system of communicating to owners, creditors, governmental bodies, and others the financial results of the operation of business entities. Concepts, theories, and conventions underlying measurement, processing of business activities, and reporting of the financial results of those activities.

An introduction to cost and management accounting concepts, practices and techniques needed to assist in decision making for typical business problems relating to planning, operating, and control. Key topics include: cost behavior, cost-volume-profit analysis, contribution margin analysis, relevant costs, standard and job costing concepts, fundamentals of budgeting, and related variance analysis.

Case studies of management accounting control systems and strategic cost analysis. Use of relevant costs for decision-making, planning, and evaluation of performance. Development of analytic tools drawn from cost accounting, managerial accounting, mathematics, and behavioral science.