ACC 303 Cost and Managerial Accounting 3 credits, Spring Studies cost flows and concepts using a strategic emphasis. Included in this course are cost behaviors, cost-volume-profit relationships, and job costing. Also included in this course are fundamental budgeting concepts applied for planning and control and cost information for decision and control purposes: product profitability decisions, management and control systems, and capital budgeting. Prerequisite(s): A grade of "C-" or better in ACC 201 |