University of Virginia Library

20. Cost Accounting. [Eldred.]

9-10, M. W. F.

Lectures, readings, and practice work in the principles of cost keeping
appropriate to manufacturing and mining enterprises. Attention will be
given to the establishment of standards of performance and of cost, and
the relation of these standards to the accounting records will be emphasized.
A brief study will also be made of operating records for the use of
foremen, superintendents, and executives. (Fall.)