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, each with a minimum C- grade.
Course Offering:
Fall only, Odd years