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Oct 13, 2024
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2016-2017 Archived Catalog
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ACCT-214 Cost AccountingCredits 4 / 4 Contact Hours Pre-requisite: Placement into ENGL-100 (ACSR-100) or completion of RDNG-030 , ACLT-075 or ACLT-076 ; ACCT-202 and COMO 180 with a minimum 2.0 grade. Cost Accounting concentrates on planning control and analysis of the manufacturing process involving product costs using principles of the Cost Accounting Standards Board. Major topics include: Cost-volume-profit analysis activity based accounting just-in-time inventory and absorption vs. variable costing. Spreadsheet software is used extensively.
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