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Dec 09, 2024
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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
Learner Outcomes Approval Date: 1/22/15
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