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Herzing University    
 
    
 
  Sep 21, 2017
 
September 2017 Undergraduate Catalog

AC 306 - Managerial Cost Accounting


This course is designed to introduce the principles and concepts of a cost-based management accounting system. Topics include cost accounting principles, identifying drivers and cost behavior, accounting for materials, labor, and factory overhead, job order cost-accounting practices, process cost-accounting procedures, standard cost-accounting methods, and cost analysis for management decision making. 3.00 semester credit hours Contact Hours: 45.00 Prerequisite: AC 216 Accounting II . Corequisite: None.