Cost Accounting I

Catalog description

This course covers the objectives, systems, and techniques of cost accounting, the process, job order, and standard cost system, managerial use of cost information for profit planning, control, and decision-making. Course objectives: to familiarize the student with cost accounting objectives and systems, to provide the student with the capability of working with process costs, job order costs, and standard cost processes, to develop a knowledge of how to budget and plan utilizing cost accounting data. Prerequisite: ACCT-102.