Breadcrumb Home Accounting ACCT215R ACCT215R: Cost Accounting Download as PDF Class Program Accounting Credits 3 Lecture Hours 3 This course covers the concepts of cost accounting as it relates to job – order systems and process cost systems as well as profit analysis, budgeting, and performance evaluation. Prerequisite Courses ACCT102R Prerequisites Must have a "C" or higher in ACCT 102R Accounting II to progress to ACCT 215R Cost Accounting.