ACCT 314 - Advanced Managerial Accounting

3 Credit(s)

An examination of the accountant’s role in developing cost analyses for management decisions is conducted in the areas of capital investment, performance evaluation, product pricing, standard costing, process costing, intra-company transfer pricing, etc. Students are also exposed to cost allocation in more detail. In addition, students are introduced to the behavioral implications of accounting systems.
Prerequisite(s): ACCT 105 and ACCT 205.