ACCT 321 - Cost Accounting

Institution:

University of Maryland-Global Campus

Subject:

Description:

Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A study of the basic concepts of determining, setting, and analyzing costs for purposes of managerial planning and control. Emphasis is on the role of the accountant in the management of organizations and in the analysis of cost behavior, standard costing, budgeting, responsibility accounting, and costs that are relevant for making decisions. Various techniques are used to study cost and managerial accounting concepts; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umgc.edu

Phone Number:

(301) 985-7000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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