AC 380 - Cost Accounting

An intermediate level course covering the managerial use of accounting data to assist managers in their decision making regarding resource allocation, organizational control and measurements. Emphasis is on accepted production cost methods for job order, process, and activity-based systems, budgetary planning and control, flexible budgeting, capital budgeting and inventory management.
Prerequisite(s): AC 202 and either AC 320 or FI 360.
Lecture Hours: 3 Lab Hours: 0 Credits: 3