Cost Accounting

Catalog description

. A study of cost accounting systems or planning, control, and decision making . Topics covered job costing, process costing, budgeting, standard costing, relevant costing, cost-volume-profit analysis, and transfer pricing. Just-in-time production and activity based costing systems are also introduced in the course. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500 .