ACCT 361 - Intermediate Managerial/Cost Accounting

(3 S.H.)

Fundamentals of product costs, including job, process, standard, and variable costing systems and procedures. A managerial approach is taken through the inclusion of cost-volume-profit relationships, support cost allocation methods, transfer pricing, product pricing decisions, budgeting and variance analysis, long-term planning and control techniques, and other selected topics. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 212 - Managerial Accounting Principles and ECON 201 - Principles of Microeconomics. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.

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