3.00 Credits
							
							
							
							
								
								
									
									A course in the theories, techniques and procedures in cost accumulation, reporting and control. The course includes a study of job order costing, process costs, by-products and joint products costing and standard cost and variance analysis. The course also encompasses a thorough study of budgeting, from the development of a budget to its use in effective planning and performance evaluation. Prerequisite: BUSN 212.