ACC 336 COST ACCOUNTING

In cost accounting, students will examine methods for gathering and analyzing production cost data, which managers use to plan, budget and set prices for their products, with emphasis on the job order costing, process costing and standard costing methods and the interpretation of data produced by each system. Ethical decision-making and current trends in cost accounting are also highlighted. Pre-requisite: ACC 201

Credits

4 sh

Prerequisite

ACC 201

Offered

Offered fall and spring.

Learning Outcomes

  1. Use various costing systems to determine product and service costs.
  2. Develop budgets for use in planning, controlling, and decision-making in profit and nonprofit entities.      
  3. Identify potential ethical conflicts and know options available to solve such conflicts.
  4. Understand newer costing techniques and tools available in the profession.

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