May 05, 2025  
BVU Academic Catalog 2024-2025 
    
BVU Academic Catalog 2024-2025
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ACCT 309 - Cost Accounting


3 Credit(s)

A study of fundamental cost accounting concepts, budgets, inventory costing and management issues, relevant information in non-routine decision making, pricing decisions, and an introduction to strategic analysis.

Prerequisite(s): ACCT 206 .

Course Frequency: S

Grading Method: Student option.

Learning Outcomes:
  1. Apply the fundamentals of cost accounting as they pertain to an organization’s objectives and strategies.
  2. Generate reporting mechanisms that summarize planning and control data.
  3. Extrapolate relevant cost information to assist management in analysis and decision-making.



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