ACCT 3400. Cost Accounting. 3 Hours.
Prerequisite: ACCT 2102 with a grade of "C" or better. An introduction to unit cost determination, budgeting for planning and control purposes, variance analysis, forecasting, cost allocations, transfer pricing and application of cost techniques to management decision-making.
Master of Accountancy (MAcc) Program
http://catalog.valdosta.edu/graduate/graduate-degree-programs/business-administration/macc/
...ACCT 3201 Intermediate Accounting II ACCT 3202 Cost Accounting ACCT 3400 Accounting Information Systems ACCT...