AC 322 - Cost Accounting

Semester Hour(s): 3
Semester(s) Offered: Spring even years
Pre-Requisite(s): AC 102
This course emphasizes cost accounting methods used to determine product costs for internal decision-making and external financial reporting. Topics include variable, fixed and semi-variable costs, activity-based costing, job order costing, process costing, standard costing, break-even analysis, budgeting, quality control, inventory management, pricing special orders and transfer pricing.