Dec 03, 2024  
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2024-2025 Catalog
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ACCT 2303 - Cost Accounting

3 Credit Hours

Course Description:
This course is designed for students who are seek- ng an Associate in Applied Science in Business- Accounting Option or the Certificate of Mastery- Accounting Technician. It generally will not transfer to four-year public colleges or universi- ties. Students will demonstrate their understand- ing of concepts of cost accounting by (1) properly classifying basic cost elements. (2)applying the cost principles and procedures involved in job order and process costing,(3) demonstrating the use of a standard cost system to include the com- putation of variances, and (4) using cost analysis in management decision making. (This course is generally offered in the spring semester only.)

Prerequisites:
ACCT 2123  - Accounting II/Managerial


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