acc561pr | Graduate


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This course applies accounting tools to make management decisions in Puerto Rico. Students learn to evaluate performance for a Puerto Rican organization using accounting information. Other topics include financial statements, cost behavior, cost allocation, budgets, and control systems.

This graduate-level course is 6 To enroll, speak with an Enrollment Representative.

Course details:

Credits: 3
Continuing education units: XX
Professional development units: XX
Duration: 6

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    • Assess the risks associated with sales forecasting.
    • Explain the major components, advantages, and disadvantages of a master budget.
    • Construct an activity-based flexible budget for a Puerto Rican organization.

    Financial Statements

    • Apply the concepts, techniques, and conventions of basic financial accounting.
    • Identify how measurement conventions affect financial reporting.
    • Determine the relationships between the elements of the four financial statements.

    Decision Making

    • Explain the role of budgets and performance reports in the management decision-making process.
    • Evaluate the role of ethics in accounting decision making.
    • Evaluate relevant accounting information for business decision making.
    • Identify the role of key accounting related organizations in Puerto Rico.

    Cost Behavior

    • Analyze the cost-volume-profit relationships to predict effects of changes in sales or costs, including the break-even sales volume.
    • Compare and contrast the different methods of measuring cost functions.
    • Explain how cost accounting systems are used to determine the cost of a product, service, customer, or other cost objectives.
    • Evaluate how cost behavior affects selection of cost drivers and management decisions.

    Performance Management

    • Evaluate how managers use control systems to achieve organizational goals.
    • Compute return on investment, residual income, and economic value added.
    • Identify relevant accounting laws in Puerto Rico.

    Cost Allocation

    • Explain the methods of cost allocation.
    • Analyze how factory overhead is applied to products.
    • Compare and contrast uses of variable and absorption costing.
    Tuition for individual courses varies. For more information, please call or chat live with an Enrollment Representative.

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