Accounting – acc561 (3 credits)

This course applies accounting tools to make management decisions. Students learn to evaluate organizational performance from accounting information. Other topics include financial statements, cost behavior, cost allocation, budgets, and control systems.

This graduate-level course is 6 weeks. This course is available to take individually or as part of a degree or certificate program. To enroll, speak with an Enrollment Representative.

Budgetary Planning and Control

  • Determine appropriate budget type for business situations.
  • Use budgets to detect variances.
  • Formulate corrective actions to address variances.

Decision Making Objectives

  • Perform incremental analysis to make informed business decisions.

Introduction to Financial Reporting

  • Differentiate between purpose, content, and users of the financial statements.
  • Recognize the major aspects of the regulatory environment.

Financial Statement Analysis

  • Perform ratio analysis using financial statements.
  • Conduct comparative analysis of financial statements.

Cost–Volume–Profit Analysis

  • Use variable and absorption costing methods to make informed business decisions.
  • Use cost–volume–profit analysis to make informed business decisions.

Product Costing

  • Differentiate between job, process, and hybrid costing systems.
  • Use costing methods to make informed business decisions.

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