ACCT 306 - Cost Accounting

Units: 4

Review of the cost measurement process and its role in management and control. Includes cost-volume-profit relationships, budgeting, variance analysis, and cost systems for product, process, job and responsibility costing. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).

Prerequisite(s): ACCT 301 or ACCT 305 with a grade of C (2.0) or better.