ACT 320 Cost Accounting

3 Credits

Topics include: (1) the study of cost accounting principles, systems, and models; (2) the development and application of job order costs, process costs, and cost burdens; (3) the comparison of projected and actual cost data and analysis of variances; and (4) the understanding of cost data for managerial planning and control of operations.

Prerequisite(s): ACT 104 (with a minimum grade of C).