analyses. This course will not count toward the Associate of
142 BUS245 Cost Accounting 3 Prerequisites: BUS241 with a grade of “C” or better and reading proficiency Cost Accounting continues the study of accounting from the standpoint of management. Emphasis is placed on planning, cost control systems, costing methods, and cost-benefit analyses. This course will not count toward the Associate of Arts degree at Jefferson College but will count toward the Associate of Applied Science degree. Cost Accounting may transfer to other institutions. (S)