ACCTG 324 - Intermediate Management Accounting

3 units (fi 6)(EITHER, 3-0-0)

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 222 or 322 and MGTSC 212 or 312. There is a consolidated exam for ACCTG 324. Students may not receive credit for both ACCTG 324 and ACCTG 424.