ACC 3200 - Cost Accounting (3)

When Offered: Fall; Spring
Introduction to cost accounting, definitions and objectives. Topics emphasized include cost-volume-profit relationships, job-order accounting, budgeting, systems design and human motivation, flexible budgets, standard costs, contribution approach to decisions, cost allocation, joint product and by-product costing, process costing.
Prerequisites: 54 earned hours and ACC 2110 with a minimum grade of “C-” (1.7). Demonstrated Readiness for College-level Math.