Mar 03, 2021  
2020-2021 Undergraduate Catalog 
    
2020-2021 Undergraduate Catalog

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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