ACCT 314 - Cost and Managerial Accounting

Credits: 3
When Offered: Spring, even years
Prerequisite(s): ACCT 212, ENGL 101, ENGL 102 and COMM 105 or ENGL 101H and ENGL 102 with a minimum grade of “C.”

This course is a study of accounting as a managerial tool in the planning and control cycle. Special attention is given to cost accounting concepts and systems (job, process and ABC), cost-volume-profit relationships, standard costing, variance analysis, capital budgeting, cost-behavior patterns, transfer pricing and divisional performance measurement.

Formerly: ACCT 309