Course Description

ACC 2400
Cost Accounting
Prerequisite: ACC1010 with grade of 'C' or better. For day division students only. A study of cost accounting by the elements of cost: material, labor, and factory overhead. Job order cost accounting, process cost accounting and standard cost accounting variances for material, labor and factory overhead are developed in-depth. The use of cost information in inventory decisions is covered. 3 credit hours. (3 plus 0)