ACCT 612 Advanced Cost Accounting (2)

The primary emphasis of this course is consistent with that of ACCT 602 Cost Accounting (2). The course continues with specific topics including advanced issues in cost allocation, responsibility accounting, performance management systems, target costing, investment justification, and multinational accounting issues. Students demonstrate mastery of the course materials through group presentations to the class. Students may elect to take ACCT 603 Accounting for Multinational Enterprises (2) to satisfy this course. Prerequisite(s): Full-Time- ACCT 591 Financial Accounting (2) or equivalent. Fully Employed-ACCT 652 Accounting Information and Control Systems (4).