Apr 29, 2024  
2023-2024 Undergraduate Catalog 
    
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2023-2024 Undergraduate Catalog

ACTG 321 - Cost Accounting II

Prerequisite, ACTG 320 with a minimum grade of C-. Theory of cost accounting and cost control relating to materials, labor, and overhead; variance analysis; management utilization of cost information in overall evaluation of business performance. Activity-based accounting, break-even and variable costing techniques, and accounting for non-routine business decisions. Letter grade. (Offered spring semester.) 3 credits