Nov 28, 2024  
2015-2016 UMass Dartmouth Undergraduate Catalog 
    
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2015-2016 UMass Dartmouth Undergraduate Catalog [Archived Catalog]

ACT 351 - Cost Accounting

Credits 3
Lecture / 3 hours per week
Requirements: Prerequisite: ACT 212 and at least Junior standing; for Business majors only or by permission of the appropriate department chair
A study of the basic concepts, analyses, uses and procedures of cost accounting; cost accounting as a managerial tool for business strategy and implementation of operational decisions; how different costs are used for different purposes; ethical issues in operational decisions.
Graded