AC320 Cost Accounting
This course introduces foundational cost accounting concepts and methods used to support managerial decision-making in a variety of business environments. Students will explore how cost information is used to plan, control, and evaluate operations as well as to support pricing, budgeting, and performance measurement. Emphasis is placed on applying cost accounting tools and techniques to manufacturing, merchandising, and service organizations, with the use of spreadsheets to analyze and communicate financial information effectively. Prerequisites: AC201 - Principles of Accounting, AC202 - Principles of Accounting II