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May 08, 2024
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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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