ACCT 308 Cost Accounting (3)

Cost concepts and techniques used by manufacturing and service organizations in accumulating cost data for product costing purposes with emphasis on job order and process cost systems, standard cost systems and the problem of cost allocation. Also covered are the planning tools of budgeting and cost-volume profit analysis.
Prerequisite(s): Junior standing; ACCT 203, ACCT 204.
Course Frequency: Fall and Spring