ACCT 320 - Cost Accounting

(4 units)

Prerequisite: ACCT 201 and ACCT 202 with a grade of “C” or better. Accounting and Pre-Accounting majors only. Freshmen excluded.
Theory and practice of cost accounting. Managerial use of cost accounting data for planning, controlling and decision making. Emphasis on cost accumulation and management information systems.

Letter grade only (A-F). Laboratory and/or class computer applications required.