ACCT 321 - Cost Accounting
Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0
A study of the various cost concepts: accumulation of product costs, joint costs in job order and process cost systems, including analysis of variances for managerial control and decision making, direct and variable costing, cost-volume-profit analysis; the buy or make decision.
Prerequisite: ACCT 211 with a minimum grade of B and ACCT 212 with a minimum grade of B
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