ACC 310 Cost Accounting

Fall

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