Cost Accounting   [Archived Catalog]
2016-2017 Academic Catalog
   

ACCT 305 - Cost Accounting


Cost accounting systems for both internal and external reporting covering topics of product costing, budgeting, and decision support. Cost behavior; cost-volume-profit; job order costing; activity-based costing systems; process costing; budgeting and variance analysis; variable, absorption, and throughput costing; decision-making uses of information.

Prerequisite(s): Prerequisite: ACCT 301 .

Credit Hours: 3

Term Offered: Fall, Spring