The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
    Covenant College
   
 
  Sep 19, 2017
 
 
    
2017-2018 Undergraduate Catalog
[Add to Portfolio]

ACC 305 Cost Accounting


A more rigorous treatment of the cost/managerial material covered in ACC 202 . The development of cost accounting systems primarily in the manufacturing environment to facilitate the assignment of costs to finished units of product. The use of accounting information by management in planning, controlling, and decision making. Topics include cost definition and behavior concepts, job-order and process costing, special cost allocation methods, budgeting, standard costing and variance analysis, variable vs. full absorption costing, profit planning using cost-volume-profit relationships, non-routine decisions, and performance evaluation. Prerequisite(s): Common Business Core. 3 hour(s).



[Add to Portfolio]