ACC 3460 Cost Accounting

3 Hours

Prerequisites: ACC 2430 or ACC 2440 and ACC 2450.

A study of how accounting data can be interpreted and used by management in planning and controlling business activities. Included in this study will be the accounting for costs of manufacturing a product or rendering a service with attention given to job order, process and standard cost systems. Budgeting, variance analysis and relevant costs for decisions making are also covered.