Intermediate-level coverage of operational budgeting and performance evaluation. Development and use of cost data for external reporting and internal planning and control. Topics include operational budgeting, performance evaluation, job costing, process costing, joint product, and by-product costing, service department cost allocation, standard costing, activity-based costing, back-flush costing, and transfer pricing. Development of relevant cost information for special purposes is also considered.

A first course in accounting for students in technical disciplines. Topics include the distinction between external and internal accounting, cost behavior, product costing, profitability analysis, performance evaluation, capital budgeting, and transfer pricing. Emphasis is on issues encountered in technology-intensive manufacturing organizations. This course is not available for Saunders College of Business students.

A first course in accounting for students in technical disciplines. Topics include the distinction between external and internal accounting, cost behavior, product costing, profitability analysis, performance evaluation, capital budgeting, and transfer pricing. Emphasis is on issues encountered in technology intensive manufacturing organizations. *Note: This course is not intended for Saunders College of Business students.