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
	
STAT 201 (may be taken concurrently with 
AC 301) and 
AC 212 (both with C- or higher); admission to upper division of the Business School.