ACCT 305 - Cost Accounting

Institution:

SUNY at Binghamton

Subject:

Description:

Introduction to cost accounting. Emphasis on the interface between financial accounting informational needs and internal accounting information needs for internal decision-making purposes. Major topics (emphasis on accounting for): job and process costing, CVP analysis, standard costing and variance analysis, cost behavior as well as CIM, just-in-time manufacturing and transfer pricing. Prerequisites: ACCT 211 and junior standing.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.binghamton.edu

Phone Number:

(607) 777-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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