ACC 450 - Advanced Topics in Accounting
This course builds upon the foundations laid in cost accounting (ACC 315) and auditing (ACC 350) to study a variety of traditional and contemporary topics of cost accounting and auditing from strategic decision-making perspectives. Subjects of this course include alternative costs and cost allocation, capacity and demand analysis, activity-based costing, performance measurement and compensation, and capital budgeting decisions. We will also discuss several cases that deal with key issues and applications of important auditing methodology. We will examine these topics from two perspectives: (i) the perspective of students preparing to be managers who will use cost accounting information in real organizations for a myriad of strategic and tactical decision-making, planning and control purposes and (ii) the perspective of students preparing to be auditors and to contribute to the implementation of audit methodologies in audit engagements.
Prerequisites & Notes
ACC 315 and ACC 350.