BU 332 Cost Accounting
BU 332 Cost Accounting 3
Emphasis on the mechanics and applications of accounting principles and concepts for planning, control and decision-making. Cost behavior, cost-volume-profit relationships, responsibility accounting, standard costing, budgeting, relevant costing for non-routine decisions, capital budgeting. Prerequisites: BU 230, BU 231, and junior standing. Must have departmental math requirement of MA 108, MA 150, MA 158 or MA 171 with a C or better. Fall or spring semester. Periodic offering.