ACCTG 414. Cost Accounting. 4 Credits.
Expands and broadens the cost accounting concepts and methods presented in ACCTG 302. The class includes accounting for Process and ABC product costing systems, standard costing, variance analysis, Balanced Scorecard and strategy measurement, inventory costing and management, cost allocations, quality, target costs and transfer pricing.
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: Math 260 or Bus Adm 216 or Comm Sci 205.
Fall and Spring.