Cynthia Harmon / 8/21/2017 - 12/14/2017
This is an introduction to cost accounting principles and the use of such information in making business decisions. The course covers job order and process costing, cost-volume-profit behavior, standard costs, flexible budgets, decentralization, relevant costs, and capital budgeting. The emphasis of the course is in the use and analysis of the accounting information rather than in preparation of specialized cost accounting reports. Prerequisite: ACCT 201.