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ACCTG 324

Intermediate Management Accounting

3 units

Fall 2026

Topics

  • Cost Terminology and Classification
  • Cost Behavior and Estimation
  • Cost-Volume-Profit Analysis
  • Relevant Information for Decision Making
  • Job Order Costing
  • Process Costing
  • Flexible Budget, Standard Costing and Variance Analysis
  • Allocation of Joint Costs and Accounting for By-Product/Scrap
  • Responsibility Accounting, and Support Department Cost Allocations
  • Performance Measurement

Readings

  • Cost Accounting with Data Analytics, Kinney, Raiborn, and Dragoo, 11th edition, Cambridge Business Publishers
    required
Sources