ACCT 2340 — ACCT-2340 Cost Accounting
Theory and practice of cost accounting as applied to management of manufacturing, retail, and service industries. Emphasis on advanced terminology, job and process costing schedules, budgeting and variances, joint costing, pricing decisions, and capital budgeting. Application of Cost-Volume-Profit (CVP) models, the Just-in-time (JIT), Sustainability, data analytics, and other analytical tools used by management in the decision-making process.