Cost Accounting I

Overview

Subject area

ACC

Catalog Number

210

Course Title

Cost Accounting I

Department(s)

Description

Techniques, methods and procedures of cost accounting are examined, including cost concepts and analysis of costs, material control, job-order cost systems and methods, process costing, accounting for labor and budgeting applicable to job order type of industry, direct and full costing; the application of standard materials, labor, and manufacturing expense and cost control to historical statements and projection of budgets; special costing problems; joint and by-products and marketing analysis. Emphasis is placed on the importance of cost accounting as a quantitative tool for management in controlling and analyzing cost data and for decision-making and planning future operations.

Typically Offered

Fall, Spring

Academic Career

Undergraduate

Liberal Arts

No

Credits

Minimum Units

3

Maximum Units

3

Academic Progress Units

3

Repeat For Credit

No

Components

Name

Lecture

Hours

3

Requisites

010616

Course Schedule