ACCT 344 - Cost Accounting

When Offered: F;S

3 Credit(s)
3 Lecture Hour(s)
1 Lab Hour(s)

This course is a study of the principles and methodology of product and inventory cost determination and the effect on income measurement for manufacturing concerns, including job order and process costing under historical and standard cost systems. The course emphasizes strategic cost management and decision-making in a contemporary business environment. Coverage is also given to activity-based costing, cost-volume profit analysis, target costing, pricing decisions, planning, budgeting, variance analysis, and modern decision tools.

Prerequisite(s): C or above in ACCT 222, junior standing, and Accounting majors only.