Undergraduate Catalog

ACC 321 Managerial Cost Accounting

Study of concepts, techniques and principles of cost and management accounting. The use of accounting data for managerial decision making, planning, and control.. Topics include budgeting, cost concepts, cost behavior, cost-volume-profits relationships, inventory control, standard costs, absorption costing versus direct costing, variance analysis, cost allocations, setting price and international issues.

Credits

3

Prerequisite

ACC 202; Business department majors only or permission of the department.

Distribution

Bachelors, Undergraduate