ACC 321 - Cost Accounting

Institution:

University of Maine at Machias

Subject:

Description:

Covers how accountants measure and allocate the costs of operating a business. Topics include manufacturing costs, cost systems, analyzing cost variances, direct and absorption costing, operating budgets, and capital expenditure analysis. Prerequisite: ACC 202. 3 Cr

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umm.maine.edu

Phone Number:

(207) 255-1200

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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