ACCT - 4112 Cost Accounting II (3)

An advanced study of cost accounting and decision-making concepts, objectives, and terminology essential to the cost accountant’s role in business. Topics include accounting for spoilage and waste, joint products and by-product costing, process costing, decision modeling, capital budgeting, operations management, non-manufacturing costing, applications of operations research methods, probabilities, transfer pricing, variances, and regression analysis. Equivalent to ACCT-332. Prerequisite: take ACCT-3111.