ACCT 462 - Advanced Managerial/Cost Accounting Topics

(3 S.H.)

This course provides a survey of topics typically included on the CMA examination and the business environment section of the uniform CPA exam. The course is intended primarily for students planning to take the CMA and/or CPA exams. Course topics include corporate governance, financial risk management, forecasting analysis, corporate capital structure, working capital management, short-term financing and capital budgeting, inventory costing concepts and systems, cost variance analysis, budgeting and planning, quality considerations and benchmarking, and IT roles and systems in organizations. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 330 - Accounting Information Systems, ACCT 361 - Intermediate Managerial/Cost Accounting and FIN 360 - Corporate Finance (concurrent enrollment permitted). Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only.

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