ACC 305 - Cost Accounting (3)

An in-depth examination of the role accounting plays in managerial decision making. Students learn to use financial management tools including budget preparation and variance analysis, break-even and target profit analysis, incremental analysis for decision making, and inventory management. Students also examine the concept of cost by applying various costing methods, allocating costs among products and departments, and considering cost as a component of pricing.

Prerequisite(s): ACC 202
Grading Method: Letter Grade
Term Typically Offered: Spring