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May 04, 2024
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ACCT 231 - Cost Accounting Systems
Semester Hours: 3
Periodically
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.
Prerequisites & Course Notes
ACCT 203 or approved equivalent. Open only to matriculated Zarb School of Business
graduate students and/or matriculated School of Education and Allied Human Services
graduate students where appropriate.
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