Course Descriptions

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ACCT-311 - COST ACCOUNTING  3 credits
This course provides the student with a study of the concepts, principles, and objectives of cost accounting and cost accounting systems. Discussions will emphasize the job order and process cost accumulation methods, utilizing both actual and standard cost systems within a manufacturing environment. Flexible budgets, operating budgets, price and efficiency variances, and cost/volume/profit analysis will be examined in detail. Other topics to be covered include: job costing for services, activity-based accounting, life cycle costing, Just-In-Time purchasing, and pricing for short and long run. Four lecture hours. PREREQUISITE: ACCT-210.