Jul 01, 2025  
**DRAFT**2025-2026 Undergraduate/Graduate Catalog **DRAFT** 
    
**DRAFT**2025-2026 Undergraduate/Graduate Catalog **DRAFT**

ACFI 430 - Cost Accounting

(3 credits)
Prerequisite: ACFI 340 with a minimum grade of “C-” and ACFI 350 with a minimum grade of “C-“
Basic cost concepts and cost procedures for manufacturing enterprises are studied in this course. Job order product costing will be emphasized. Topics will include manufacturing cost-flow concepts, procedure and controls, factory and departmental burden rates and inventory-costing methods. Offered spring semester.