ACCT 3250 Intermediate Management Accounting (3,0,0)

Credits: 3 credits
Delivery: Campus

Building on ACCT 2250: Management Accounting, students further develop their ability to use quantitative and non-quantitative information to make effective planning and control decisions. Topics include an in-depth study of the balanced scorecard and profitability analysis; interdepartmental cost allocation; cost allocation for joint products and byproducts; revenue and customer profitability analysis; process costing including spoilage, rework and scrap; cost management and the theory of constraints; capital budgeting; and transfer pricing and multinational management control systems.
Prerequisite: ACCT 2250 (minimum B-) and CMNS 1290 (minimum C-) or equivalent
Note: Students cannot receive credit for more than one of ACCT 3250, ACCT 3251, BBUS 3250 or BBUS 3251
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