Nov 03, 2024  
2024-25 Undergraduate Catalog 
    
2024-25 Undergraduate Catalog
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ACCT 311 - Cost Accounting


Class Hours: 3
Lab/Discussion: 0
Credits: 3

Prerequisite: Grade of “C” or better in ACCT 202 
Description: Studies the aggregation and use of financial information for internal management decision making. Discussions concentrate on cost manage­ment system design, cost estimation methods for budget preparation and achievement, cost accumulation methods for manufacturing and service organizations, inventory control procedures, transfer pricing administration, and managerial performance evaluation techniques.



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