ACCT 361 - Intermediate Managerial/Cost Accounting

(4 S.H.)

Study of product costing systems, including job, process, activity-based, variable, and standard costing systems. Other topics include, customer profitability analysis, activity-based management, capacity management, support department cost allocation methods, joint cost allocation methods, transfer pricing, pricing decisions, performance measurement issues, variance analysis, and the balanced scorecard. 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 permission. Grade only. Offered annually (usually fall semester).

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