Jun 27, 2019  
2018-2019 Undergraduate Catalog 
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 305 - Cost Accounting

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

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:
Upon successful completion of this course, the student will be able to:

  • 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
Learner Outcomes Approval Date:

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