Catalogue 2016 - 2017

AC 309 Cost Accounting

Credits

3 cr.

Prerequisite

AC 202, and BIS 202/HONB 202 or concurrent.

Course Description

This course offers an in-depth examination of the basic principles of cost accounting with an emphasis on profit determination, planning, managerial control, and decision making. Key outcomes include an understanding of cost accumulation systems for both manufacturing and service organizations, budgeting processes, use of standard costing, determination of cost functions, and application of cost-volume-profit analysis to real-world business problems.

Distribution

MR

Offered

fall and spring semesters.

Fee