ACT 3310 Cost Accounting
A study of accounting for manufacturing concerns and service organizations in order to collect, organize, process, and report economic data for the use of decision makers. Traditional job costing, processing costing, and standard costing systems are presented as well as new measurement systems such as quality costing, activity-based-costing, just-in-time inventory, backflush costing, and non-financial performance measures. Additional topics include budgeting, variance analysis, cost-volume-profit analysis, and cost allocation.
Prerequisite
ACT 2220 Principles of Accounting II.
Offered
This course is offered during the Fall semester on alternate years.