This is the 2026-2027 catalog. If you began in another year, you may need a different catalog.

2026-2027 Catalog

ACCTG 414. Cost Accounting. 4 Credits.

Expands and broadens the cost accounting concepts and methods presented in ACCTG 202. 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 202 with at least a BC grade and an overall minimum GPA of 2.5. REC: MATH 260 or BUSAN 220
Spring.