ACCT 313 - Cost Accounting

3 Credits

(Fall, Spring, Summer)
Prerequisite(s): ACCT 212. This course is a study of the fundamental procedure of cost accounting, including cost definition, classification, and allocation, as related specifically to inventory valuation considerations associated with job order costing and processing costing, as well as such related areas as joint-product and by-product costing and the treatment of waste and spoilage.