2023-2024 Undergraduate Catalog

ACCT 312 Cost Accounting

Cost accounting is a sub-discipline of management accounting that explores sources of cost accounting data in organizations, as well as the management of controls for decision-making. Students will learn basic cost accounting principles, practices, and procedures for product and service costing. Some specific areas of content will include standard costing, job-order costing, process costing, activity-based costing, and variable costing. 
Prerequisite: ACCT201. (Offered fall semester of even calendar years.)

Credits

3

Prerequisite

ACCT 201

Offered

Fall semester of even calendar years