ACCT 302 - Cost Accounting (3)

Accounting information for management of manufacturing and service enterprises; cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs; responsibility accounting; cost planning and control; and operating decision analysis.

Prerequisites: ACCT 201B and completion of all lower-division business administration core courses with a “C” (2.0) or better in each course. Corequisite: BUAD 301