May 21, 2024  
2020-2021 Graduate Studies Bulletin 
2020-2021 Graduate Studies Bulletin [ARCHIVED BULLETIN]

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ACCT 231 - Cost Accounting Systems

Semester Hours: 3


This course introduces students to the concepts, conventions, and principles underlying cost accounting and analysis for use by managers for making decisions. At the end of this course, students will understand cost behavior and cost allocation techniques, appreciate internal profitability reporting and analysis, and understand both job order costing and process costing systems utilizing actual, normal and standard costing applications. Also, students will learn standard and flexible budgeting, cost volume profit analysis, and unit cost measurement. 

Prerequisite(s)/Course Notes:
ACCT 203  or approved equivalent. MS in accounting  students who have not waived ACCT 203  may take ACCT 203  as a corequisite. Open only to matriculated graduate students in the Frank G. Zarb School of Business  and in other Schools at Hofstra where appropriate. See specific program requirements.

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