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Dec 01, 2024
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ACC 225 Cost Accounting Lecture: 3 Lab: 0 Clinic: 0 Credits: 3 This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
Pre-requisite(s): ACC 121 . Course is typically offered in Fall. Course has transfer restrictions - 10 years
Student Learning Outcomes (SLOs) At completion of the course, the student should be able to do the following:
- Apply basic cost accounting concepts.
- Administer the master budget cycle.
- Demonstrate job order cost accounting systems.
- Develop process cost accounting systems.
- Account for the joint costs.
- Analyze cost behavior patterns.
- Use cost information to support operating decisions.
- Solve business problems using information provided by cost accounting systems.
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