Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.
Prerequisite: ACCOUNTG 222.

Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.
Prerequisite: ACCOUNTG 222.

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

The systems analyst function: that interface between the users of the information system and the computer personnel. Systems theory and data base concepts; emphasis on the systems design, systems evaluation, anti-justification. Prerequisite: SCH-MGMT 210.

Examines information systems from the perspective of the documents, processes, and controls that are needed to satisfy information requirements for financial statements, as well as the needs of decision makers within the firm. Manual systems introduced and transferred to various computer-based options. Prerequisite: SCH-MGMT 210.

Continuation of ACCOUNTG 221. Managerial accounting focusing on accounting information used by managers to help planning and control activities in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Continuation of ACCOUNTG 221. Managerial accounting focusing on accounting information used by managers to help planning and control activities in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Continuation of ACCOUNTG 221. Managerial accounting focusing on accounting information used by managers to help planning and control activities in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.