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ACCT 304

ACCT 304Advanced Cost Management3 credits
Prerequisite: Admission to College of Business, and Accounting 303 with a grade of "C" or better. Non-Business students see limits in Bulletin.
Topics include cost analysis, capital budgeting, cost allocation, divisional performance, transfer pricing and cost evaluation. Quantitative methods and decision models are presented. The behavioral aspects of responsibility accounting are considered. Prerequisites: Accounting 303 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)