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Feb 01, 2025
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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. M.S. 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.
Summer Session II Offering(s): 70264: June 26-July 30; MW, 6-9:30 p.m.; Fonfeder; 208 C.V. Starr
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