ACCT 311 - Cost Accounting

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

Prerequisite: Grade of “C” or better in ACCT 202
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.