Courses may be offered in one of the following modalities:
If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.
| Semester: | Summer 2025 |
| Number: | 0201-102-001 |
| Instructor: | TBA |
| Days: | Monday Tuesday Wednesday Thursday 8:30 am - 10:30 am |
| Note: | Online, Synchronous |
| Location: | Online |
| Credits: | 3 |
| Course Meets: | July 7 - August 10 |
| Notes: |
Class Will Be Livestreamed Online Mtwr From 8:30 - 10:30 Am |
| Course Materials: | View Text Books |
| Related Syllabi: |
Nicholas Koumbiadis for
Fall 2010* |
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*Attention Students: Please note that the syllabi available for your view on these pages are for example only. The instructors and requirements for each course are subject to change each semester. If you enroll in a particular course, your instructor and course outline may differ from what is presented here. |
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| Description: |
This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis. |
| Learning Goals: |
Course Goals: By the end of the course, the student will be able to demonstrate and apply basic accounting skills. General knowledge including, but not limited to the following will be acquired:• Basic principles of management accounting system design• Basic manufacturing process and matching cash flows• Period and Product costs• Direct and Indirect costs• Raw materials, work in process, and finished goods inventories• Job order, process and activity based costing• Target costing, life-cycle costing, just-in-time inventory techniques• Fixed, variable, and semi-variable costs• Contribution margin• Breakeven analysis• Opportunity costs• Sunk costs• Incremental costs• Operating budgets• Standard cost systems• Capital budgeting *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here. |
| Prerequisites: |
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