AC441
Cost Accounting
Business, School of
College of Professional Schools
Subject Code
AC
Number
441
Title
Cost Accounting
Description
A study of the basic elements of cost accounting concepts and procedures. Emphasis is on how cost data can be used as management tools. Cost behavior and control, cost-volume-profit relationships, job and process costing, activity-based accounting, budgeting and responsibility accounting, flexible budgeting and standards, income effects of alternative costing methods and cost behavior, costs and the decision process, and philosophy and organization of the master budget are analyzed. Prerequisite: AC 206
0
Maximum Variable Credits
3
Department or School
College
College of Professional Schools