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Feb 01, 2025
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ACCT 131: Cost Accounting SystemsSemester Hours: 3
Various cost accounting concepts are studied (e.g., production cost systems). Topics include job-order costing, process costing, standard costs, direct costing, by-products and joint products, and differential and comparative costs. Ethical, environmental and international considerations relating to the production process are discussed. Prerequisite(s)/Course Notes: ACCT 002 or 020 or 102 ; junior class standing or above – students with fewer than 58 s.h. on record may not register for this course; no exceptions permitted. Corequisite: IT 014 .
Summer Offerings
SSII: 70518: Distance Learning; Schain
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