Cost Accounting

Catalog description

Class Hours: 3 Lab/Discussion: 0 Credits: 3 Prerequisite: Grade of “C” or better in ACCT 202 Description: Studies the aggregation and use of financial information for internal management decision making. Discussions concentrate on cost manage­ment system design, cost estimation methods for budget preparation and achievement, cost accumulation methods for manufacturing and service organizations, inventory control procedures, transfer pricing administration, and managerial performance evaluation techniques.