ACCT 4000 - Cost Accounting

3 hours

Prerequisites: ACCT 2102 with a grade of “C-” or better.
This course examines the concepts and procedures underlying the development of a cost accounting system for managerial decisions, control, and performance reporting. Topics include cost measurement and cost control, cost-volume-profit analysis, job costing, activity-based costing, tools for planning and control, master budgeting and responsibility accounting, flexible budgeting and variance analysis, management control systems, inventory costing, management, and capacity analysis, and cost information for decision making.