ACCT 251 - Cost Accounting

This course expands upon the managerial accounting concepts introduced in ACCT 212. Cost accounting is the primary focus with emphasis on understanding cost accounting concepts and how the use of cost accounting data assists managers in making better business decisions. Key topics covered include cost accounting systems, cost behavior, profit planning through budgets both static and flexible, utilizing cost accounting information for decision-making and capital budgeting.
Prerequisite(s): ACCT 212
4 credits = 4 lecture