acc561 | Graduate
topic title goes here
- Relate costing methods to managerial decision-making.
- Differentiate between job, process, and activity-based costing.
- Distinguish between under- and over-applied overhead.
- Apply cost-volume-profit concepts to managerial decision making.
- Prepare a costâvolumeâprofit analysis to identify contribution margin.
- Evaluate the effects of operating leverage on profitability.
Budgetary Planning and Control
- Determine appropriate budget types for business situations.
- Analyze budgets to detect variances.
- Formulate corrective actions to address variances.
Introduction to Financial Accounting and Reporting
- Differentiate between purpose, content, and users of the financial statements.
- Evaluate a companyâs profitability, liquidity, and solvency using financial information.
- Recognize financial reporting concepts.
Accounting Transactions and Concepts
- Analyze effects of business transactions on financial statements.
- Explain revenue and expense recognition principles.
- Differentiate between the cash and accrual methods of accounting.
Financial Analysis and Managerial Accounting Concepts
- Interpret a comparative analysis of financial statements.
- Perform ratio analyses using financial statements.
- Evaluate the distinguishing features of managerial accounting.
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