ACCT 761 - CMA Prep Financial Planning and Performance

3 Credits
Introduction to CMA Credential and CMA Learning System; Section A: Planning, Budgeting and Forecasting; Section B: Performance Measurement; Section C: Cost Management; Section D: Internal Controls; Section E: Professional Ethics This course is primarily focused on preparing students to pass Part I of the CMA exam. This course is designed as a continuing study of cost management and cost control techniques. Included in the course is the study of management accounting planning and control techniques and decision-making and performance evaluation techniques. Such techniques include relevant costing, the budget process, capital budgeting, inventory and production management, and organizational performance evaluation.

Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Prerequisite(s): An undergraduate course in Cost Accounting, a completed bachelor’s degree in accounting or ACCT 640