ACCT 316 - Cost Accounting

4 credit(s)
Discussion of the nature, objectives and procedures of cost accounting and cost control; job costing and process costing; theory and practice of accounting for manufacturing overhead; cost budgeting and control; cost reports, joint product and by-product costing; distribution costs; standard costs; differential cost analysis; profit volume relationships and break-even analysis.
Prerequisite(s): ECON 101, or ECON 102, or ECON 103, or ECON 181, and ACCT 202.
Course Offering:
Fall only, Odd years