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                | ACCT 300 - Cost Accounting3 credits
 3 hours per week.
 
 This course provides in-depth coverage of cost behavior, product costing, cost-volume-profit analysis, budgeting, cost structures for variance analysis, direct costing, and activity based costing and special managerial decisions. The design, interpretation and identification of opportunities and methods for improving costs and performance are discussed.
 
 Prerequisite(s) ACCT 202  or ACCT 212  completed with a grade of “C” or higher
 Offered (FALL/SPRING)
 
 
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