ACC 301. Cost Accounting. 3 Credit Hours.

Topics include basic cost concepts, product costing techniques including job-order and process costing, in-depth studies of techniques and issues surrounding cost allocation methods, basic approaches to solving complex accounting problems, standard cost systems and variance analysis, and variable costing. Additionally, activity-based costing concepts and methodology are introduced. Course is designed to provide students with the necessary skills to perform basic cost accounting.
Prerequisite: ACC 212.
Components: LEC.
Grading: GRD.
Typically Offered: Fall, Spring, & Summer.

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