AC 311 - Cost Accounting

(3.00 cr.)

Prerequisite: AC 202 , EC 102 , EC 103 . Corequisite: AC 310 . Recommended Prerequisite: EC 220 . Deals with cost measurement, recording, and forecasting. In-depth coverage of cost-volume-profit analysis, costing systems, budgeting, manufacturing-costing systems, relevant costs, and decision making. Emphasizes the use of computers as tools for managers. Students learn to identify, classify, and apply cost accounting techniques in business applications. (Fall only)