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If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.


Cost Accounting (ACC-203)


Semester: Spring 2024
Number: 0201-203-001
Instructor: Felisha Fret
Days: Wednesday 6:00 pm - 8:30 pm
Note: Traditional In-Person Class
Location: Garden City - Hagedorn Hall of Enterprise 211
Credits: 3
Course Materials: View Text Books
Description:

Designed to give the student an in-depth introduction to the procedures for gathering cost information and the utilization of such information for management decision-making purposes. An extensive examination is made of the job order, process, and standard cost systems used for the recording of costs. In addition, stress is placed on management decision-making tools, including break-even analysis, economic order quantity, direct costing, and cost volume-profit analysis. The use of the budget as a management tool for planning and controlling operations is stressed and procedures are examined for the analysis of variance from budget due to cost and volume factors.

Learning Goals:   Upon completion of this course, the successful student will be able to• Understand a detailed examination of the job order, process, and standard cost accounting systems used for the recording of cost. • Develop management decision-making tools, including break-even analysis, capital budgeting, direct costing, and cost-volume-profit analysis.• Use management tool for planning and controlling operations such as budgeting and the analysis of variances.

*The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

Prerequisites:

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