Spring 2021 Trine Course Catalog

AC 303 Cost Accounting

Managerial accounting concepts, objectives, techniques, and systems are examined to provide information about financial and non-financial performance measurement. Cost accumulation, allocation, and variance analysis are studied in the context of performance evaluation and responsibility accounting in an organization. Emerging cost concepts and systems are also examined. The course uses computer applications. Prerequisite: AC 213

Credits

3

Lab Hours

0

Lecture Hours

3

Prerequisite

AC 213