Nov 29, 2021  
NSU Catalog 2019-2020 
    
NSU Catalog 2019-2020 [ARCHIVED CATALOG]

ACCT 320 - Cost Accounting


The study of principles and techniques for accumulating, reporting, and analyzing cost information for decision-making and external reporting. The use of cost accounting systems for planning and controlling cost responsibility centers is emphasized. Consideration is given to the appropriate use of various cost accounting methods such as activity-based costing, target costing, and just in time management techniques in service and manufacturing industries. Prerequisite: ACCT 211  3 credits