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. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 216 Accounting II. Corequisite: None.