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ACCT 303

ACCT 303Cost Management4 credits
Prerequisite: BUS 204 (or BUS 206 & 207) with a grade of C or better and Accounting 208 or Bus 205 with a grade of C or better, with a combined GPA of 2.5 or better or Business 204 (or Business 206 & 207) and Acct 208; and Business 341, (or concurrent enrollment).
Fundamental principles and procedures of cost accounting including process costs and job order costs. Detailed study of indirect manufacturing cost, standard cost procedures and variance analysis. System design, budgeting and responsibility accounting are considered. Prerequisites: BUS 204 (or BUS 206 & 207) with a grade of C or better and Accounting 208 with a grade of C or better, a GPA of 2.5 or better in Business 204 (or Business 206 & 207) and Accounting 208; and Business 341, (or concurrent enrollment). Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Fall)
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