ACC 320 - Cost Accounting

3 hrs.

Prerequisite(s): A grade of C or better in ACC 200 and ACC 220. Examines the concepts and processes underlying cost accounting systems for managerial decision-making, control, and performance evaluation. Topics include the identification and assignment of product costs, methods for estimating costs, cost-volume-profit analysis, budgeting and variance analysis, activity-based costing, process costing, allocating joint costs, and estimating pricing to maximize revenue. This course builds on the principles of managerial accounting introduced in ACC 220.