2025-2026 Undergraduate/Graduate Catalog

AC 301 Cost Management Systems

Development of principles of cost management systems. Emphasis on job order, process, activity-based, operations, just-in-time and standard costing procedures. Focus on accounting system choices and the implications of cost information for managing and reporting costs.

Credits

3

Prerequisite

BUS 250 (may be taken concurrently with AC 301) and AC 212 (both with C- or higher); admission to upper division of the Business School.

Offered

  • Fall and Spring
  • Summer