Undergraduate Course Catalog 2012-2013

COURSE: 23-320 Cost Accounting (3)
Students study accounting techniques used to aid management in decision-making (including break-even analysis, product costing and cost control, relevant costing for decision making, capital budgeting and joint cost allocation). The course approaches these topics from a manufacturing viewpoint and discusses how these topics relate to other industries, such as retail and service. Prerequisite: 23-300. Offered: Fall.