ACCT 305Cost Accounting

Catalog

Introduction to cost accounting. Emphasis on the interface between financial accounting informational needs and internal accounting information needs for internal decision-making purposes. Major topics (emphasis on accounting for): job and process costing, CVP analysis, standard costing and variance analysis, cost behavior as well as CIM, just-in-time manufacturing and transfer pricing. 4 credits prior to Spring 2019 will be 3 credits from Spring 2019 on. Prerequisites: ACCT 211 and junior standing. Offered fall and spring semesters