ACCT-214 Cost Accounting

Credits 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.