ACC320 — Cost Accounting
ACC 320 - Cost Accounting ACC 320 - Cost Accounting Description: The theory and practice of cost accounting with emphasis on its use for planning and control. Expands concepts of budgeting, standards, and profitability analysis introduced in ACC 132 . ACC 131 , ACC 132 , BSA 131 , BSA 228 , ECN 232 , and ECN 236 Recommended Preparation: ACC 234 Lecture: 3 Lab: 0 Course Content: Cost terms, concepts, and behavior Cost estimation Product and service costing Job costing Activity-based costing Cost-Volume-Profit analysis Cost analysis for decision making Cost management Planning and budgeting Variance analysis Capital budgeting Learning
Prerequisites: ACC131, ACC132, BSA131, BSA228, ECN232, ECN236, ACC234