ACC 310 Cost Accounting

Fall Semester

A further study of managerial accounting and its use as a tool of management. The course stresses the collection, analysis, and presentation of accounting data for use by management in decision making and planning. Subject area includes activity based costing (ABC), standard costing, expanded process costing, cost allocation, joint-product costing, lean accounting, cost behavior patterns, and variance analysis. Prerequisite: ACC 225 Managerial Accounting with a grade of 2.0 or higher.

3 credit hours