ACCT 305 - Cost Accounting

Institution:

Harding University

Subject:

Description:

Fall, Spring. Cost accounting systems for both internal and external reporting covering topics of product costing, budgeting, and decision support. Cost behavior; cost-volume-profit; job order costing; activity-based costing systems; process costing; budgeting and variance analysis; variable, absorption, and throughput costing; decision-making uses of information. Prerequisite: 301.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.harding.edu

Phone Number:

(501) 279-4000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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