GB 762 - Cost Accounting

(3.00 cr.)

Prerequisite: All foundation courses or written permission of the instructor. Deals with cost measurement, classification, and recording for external reporting and internal decision making. Topics include an in-depth coverage of cost behavior, cost-volume-profit analysis, cost accounting systems, budgeting, variance analysis, cost allocation, capital budgeting, and relevant cost for decision making. Students learn to identify, classify, and apply cost accounting techniques in business applications.