This is the preliminary (or launch) version of the 2021-2022 VCU Bulletin. This edition includes all programs and courses approved by the publication deadline; however we may receive notification of additional program approvals after the launch. The final edition and full PDF version will include these updates and will be available in August prior to the beginning of the fall semester.

ACCT 306. Cost Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 303 with a minimum grade of C. Enrollment is restricted to students who have completed at least 54 credit hours (junior standing) or those in the post-baccalaureate certificate program. Cost accumulation for inventory pricing and income determination. Cost behavior concepts for planning and control. Job order and process cost systems, standard costs, budgets and special topics in relevant costs for managerial decisions.