ACCT 240

Cost Accounting 3.5 UNITS

Cerritos College · UGRD · Fall 2026

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This course covers the various methods of cost accounting in use by manufacturing concerns. The details of accounting for materials, labor, and manufacturing overhead costs and expenses are presented. A study is made of the use of job order cost systems, process cost systems, and standard cost systems. The related areas of budgeting, break-even, and profit-volume analysis by management are included. A practice set is used.

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Class #cerritos-0020Fall 2026UGRD
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