ACC 221 Cost and Managerial Accounting

3 credits

Studies the basics of cost flows and concepts: cost behaviors, cost-volume-profit relationships, job order costing, process costing, and ABC costing. Students are introduced to fundamental budgeting concepts for planning and control as well as cost information for decision and control purposes: product profitability, management and control systems, and capital budgeting.

Prerequisite(s): ACC 102