Prerequisite(s): BU 1150 OR BU 1152
Management needs detailed cost information to make sound business decisions. Topics include cost terms, product costing, cost behavior, variable costing, cost-volume-profit analysis, operating budgets, standard costing, relevant costs for decision-making, and capital budgeting. Focuses on planning and control for internal management, emphasizing concepts for CMA (Certified Management Accountant) certification, which is highly valued in corporate accounting. Not open to students who have earned credit for BU 2260. Falls and Springs. Prerequisite(s): BU 1150 or BU 1152.
*All course information is from the 2014-2015 Catalog.