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    Jul 03, 2025  
2025-2026 Augusta University Catalog 
    
2025-2026 Augusta University Catalog
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ACCT 3321 - Cost Accounting (3 Credit Hours)

This is a basic course in cost accounting for manufacturing and non-manufacturing sectors. The emphasis is on the development of cost systems for organizational planning and control. The course includes study of such areas as analysis of variances; determination of overhead rates; job order and process cost product costing; and capital, operating and financial budgets.

Prerequisite(s): (ACCT2102 >= B or ACC212 >= B) and MINF2650 >= C
Lecture Hours: 3
Repeatability: May not be repeated for credit.
Grade Mode: Normal, Audit

Schedule Type (Primary): Lecture, Asynchronous Instruction


Click here for the Schedule of Classes.




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