Aug 15, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

ACT 351 - Cost Accounting

Credits 3
Lecture / 3 hours per week
Requirements: Prerequisite: ACT 212 and at least Junior standing; for Business majors and Finance minors 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