ACC 316 - Cost Accounting & Analysis, 3 credit hours

Prerequisite(s): ACC 211 and ACC 212
This course surveys the accounting requirements of internal organizational management with particular attention devoted to the costs capitalized in inventory. Defines and illustrates job order costing, process costing, standard costing, direct costing, cost-volume-profit analysis, activity-based costing, budgeting, and control of decentralized operations.