ACCT 461 - CMA Prep Financial Planning/Performance Control

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 EthicsThis 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.

Note: It is recommended that this course be completed in one of the last semesters before graduation in order to prepare for the CMA Examination.
Prerequisite(s): ACCT 213 and ACCT 302