ACC 3100 - Cost Accounting

4 Credit(s) Hours: 4 hrs.

This course explores manufacturer cost concepts, including overhead application, and systems of accounting for job-order-costing and process costing. Direct costing will be used in performing cost-volume-profit analysis. Examination will be conducted of budgets and variances between actual and standard results. Activity-based-costing as an alternative to determining cost basis will be observed. Differential analysis will be conducted to determine favorable outcomes.

Prerequisite(s): ACC 1200 with a minimum grade of “C”
Department: Business