Georgia College and State University
Georgia College and State University » GRADUATE COURSE DESCRIPTIONS » COURSES » ACCOUNTING (ACCT) » ACCT 3120. COST ACCOUNTING. (3-0-3)
ACCT 3120. COST ACCOUNTING. (3-0-3)
Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations.