ACCT 2330 Managerial Cost Accounting

4.0 - 0.0 - 4.0

Prerequisite

(1) ACCT 1120 - must be completed prior to taking this course.

Course Description

This course emphasizes the role of the accountant or manager as decision maker. The course involves a study of relevant costs for decision making; contribution margin approach to decision making; absorption costing vs. direct costing; and the effect on income; ABC Costing; capital projects selection and subsequent evaluation; cost-volume-profit relationships; inventory planning and control; decision making and allocation involving joint costs; decentralization, performance measurement, and transfer pricing.