Course Descriptions
Accounting
BAC 301
Cost Accounting I
3 credits
This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.
Prerequisite(s): BAC 202 GPA 2.0