ACC 312 - Cost Determination and Analysis Credits: 3

Introduces the principles and procedures of cost analysis and control; theories of cost allocation and accumulation; uses of accounting information for planning, control and performance evaluation. Continues development of skills for analyzing complex cost and managerial accounting problems using microcomputer spreadsheet models. Includes process costing, cost allocation, joint costs, transfer pricing, and divisional performance evaluation, statistical applications in cost analysis and capital budgeting. Emphasis throughout on processing of cost information as well as analysis, reporting, and evaluation of the cost data.

Prerequisite(s): ACC 200 with minimum grade of C and ACC 201 with minimum grade of C and SCM 200