ACC 221 - Cost Accounting

Credit(s) 3.00
Lecture Hours: 3.00
This course introduces basic cost accounting concepts and product cost accumulation procedures emphasizing differences between job order, process, and standard costing. Emphasis is placed on managerial accounting activities of controlling costs, cost analysis, and decision making activities.

Prerequisite(s): A minimum grade of C in ACC 146.
SLOs:
Upon successful completion of this course students will be able to:

This course deals with the accumulation of costs in producing products in manufacturing and nonmanufacturing situations. Students are given the opportunity to develop product costs in various situations. Major emphasis is placed on managerial techniques of planning, controlling, and analyzing various cost activities.