Cost Accounting

Catalog description

Examines the use of accounting and operational data for internal planning and control purposes. Focus includes job-order and process costing, activity based budgeting, profit planning, responsibility accounting, standard costing and variance analysis, transfer pricing and performance evaluation systems. May not be repeated. Course equivalent to: T ACCT 311. Course overlaps with: ACCTG 311. Prerequisite: a minimum grade of 1.7 in either B BUS 211 or ACCTG 225; a minimum grade of 1.7 in either B BUS 220/BIS 200 or ECON 200; and a minimum grade of 1.7 in either B MATH 144, MATH 112 , STMATH 114, STMATH 124, MATH 124, or MATH 134.