ACC 311 - Cost Accounting

Institution:

Pennsylvania College of Technology

Subject:

Accounting

Description:

Principles of cost accounting for manufacturing and service industries. Topics covered include job costing, process costing, variable and absorption costing, revenue variances, cost allocation, joint products and by-products, inventory management, transfer pricing, capital budgeting, and performance evaluation.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 123

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pct.edu

Phone Number:

(570) 326-3761

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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