BUA318: Cost Accounting

About This Course

Business cost accounting, special records and cost statistics and application to particular business organizations. Prerequisites: BUA211, MAT125 or 109, and MAT111.

Course At A Glance

Credit Hours:



Business Administration

Course Level:


Semesters Offered:


Course Prerequisites

3 credit hours

BUA211: Principles of Accounting II

This is a continuation of BUA210. Emphasis will be placed on long-term liabilities and shareholder’s equity, corporations, the statement of cash flows, analysis of financial statements, and managerial and cost accounting for decision making.

3 credit hours

MAT111: Elementary Probability and Statistics

An introductory study of statistics, including such topics as numerical and graphical descriptive statistics, sampling methods and design of studies and experiments, basic probability and the distribution of sampling statistics; and inferential procedures such as confidence intervals and tests of hypothesis. This course does not count toward a major or a minor in Mathematics.


3 credit hours

MAT109: Calculus for Business and the Social Sciences

An introductory survey of calculus, less theoretical in nature than MAT125. Topics include derivatives of algebraic, exponential, and logarithmic functions, the definite integral, and applications to business and the social sciences. Not applicable to a major or minor in mathematics. Students with a grade of C or higher in MAT125 (or its equivalent) may not subsequently take this course for credit. 


3 credit hours

MAT125: Calculus I

A study of the derivative, its applications, and an introduction to the integral. Topics include limits, continuity, techniques of differentiation, optimization, the Fundamental Theorem of Calculus, and indefinite integrals. 

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