GB762 Cost Accounting   (3.00 cr.)

Prerequisite: All foundation courses or written permission of the instructor. Deals with cost measurement, classification, and recording for external reporting and internal decision-making. Topics include an in-depth coverage of cost behavior, cost-volume-profit analysis, cost accounting systems, budgeting, variance analysis, cost allocation, capital budgeting, and relevant cost for decision-making. Students learn to identify, classify, and apply cost accounting techniques in business applications.