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.