Offered as needed Lecture- 3 Lab- 2 4credit hrs/5contact hrs Prerequisite: ACC 224 - Cost Accounting I with “C” or better (2.0 out of a 4.0 scale) Continuation of Cost Accounting I. Includes budgeting, standard cost, gross profit analysis, direct costing, cost‐volume‐profit analysis, differential analysis, capital expenditures, and linear programming and decision making.