BUS 3315 - Cost Accounting

Credits: 3

Cost Accounting has a direct impact on product pricing, managing a growing business, generating bottom-line profit, and creating value for an enterprise. This course examines the concepts underlying the development of a cost accounting system, cost control and performance reporting, cost measurement and cost control, cost-volume-profit analysis, job costing, activity-based costing, tools for planning and control, master budgeting and responsibility accounting, flexible budgeting and variance analysis, inventory costing, capacity analysis, strategic profitability analysis, cost allocation and revenues, measurement and control of overhead costs, and revenue and sales variances. Prerequisite: BUS 3310 and BUS 3300.

Prerequisite(s): BUS 3310and BUS 3300.
Undergraduate