ACT 303

Cost Accounting

Le Moyne College · UGRD · Fall 2026

1 section

Catalog description

Basic cost accounting concepts and the cost accumulation process are presented. These are related to the process of inventory valuation and internal use for planning and control. Topics include cost accumulation, budgets, standards, responsibility accounting, relevant costing, direct costing and cost-volume-profit analysis. Prerequisite(s): a grade of C or above in ACT 201 and ACT 202 .

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Class #le_moyne-ACT303Fall 2026UGRD3 credits

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