ACCT 320B Managerial Cost Accounting
320. MANAGERIAL COST ACCOUNTING
(Credit, 3 hours). Principles and practices of
cost determination and cost control, including
such topics as cost allocation procedures,
job order and process costing, direct and
absorption costing, budgeting, standard costs,
responsibility accounting, short-term and
long-term decision analysis, and other topics.
Prerequisite: ACCT 201.