ACCT 3320 - Intermediate Cost Accounting

Cost accounting links financial and managerial accounting and emphasizes communication between accountants and managers. Topics include managerial uses of cost data for decision making, analysis of activities and cost behavior, the role of accounting in planning and control, and computer-assisted decision modelling. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6070. Max hours: 3 Credits. Semester Hours: 3 to 3