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    Central Washington University
   
 
  Sep 19, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACCT 305 - Cost Accounting


Description:
Economics of cost accounting; industrial analysis, production control through costs, types of cost systems, and burden application.

Prerequisites:
Prerequisites: a grade of C or higher in ACCT 251 and ACCT 252, and a pre-major or major or minor or certificate student in a College of Business program; or admission to the MPA program.

Credits: (5)

Learner Outcomes:
  • Provide definitions for key terms.
  • Calculate inventory costs in a manufacturing environment.
  • Demonstrate knowledge of cost accounting systems.
  • Demonstrate knowledge of cost behavior.
  • Demonstrate knowledge of cost- volume-profit (CVP) analysis.
  • Demonstrate knowledge of a simple budget situation for a company.
  • Demonstrate knowledge of standard costs.
  • Demonstrate knowledge of decentralized operations.
  • Demonstrate ability to make short-term decisions
  • Demonstrate knowledge of capital investment decisions
Approval Date:
1/22/15



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