ACCTG 312. Managerial Accounting II. 3 Credits.
Expands and broadens the concepts and methods presented in Acctg 302. Job order, process, and joint product costing systems, ABC costing, standard costing, budgeting, JIT and cost estimation. Significant exposure to current issues and practices. Writing skills emphasized.
P: Acctg 302 with at least a B grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5; REC: Bus Adm 216 or Math 260 or Comm Sci 205.