Dec 26, 2024  
2023-2024 Academic Catalog 
    
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2023-2024 Academic Catalog [ARCHIVED CATALOG]

ACCT 2330 - Cost Accounting

Credits: 3

This course provides opportunities for examining optional methods for handling accounting issues and will be interpretive in nature. Material, Labor, and Overhead costs are defined and their relationships are examined. This course presents the principles involved in determining the cost of manufacturing an article. Other topics covered include, but are not limited to, variable and fixed costs; break even analysis; process and job order costing; the master budget; alternative cost methods; cost allocation of joint products and by products; and the treatment of scrap, waste, and spoiled goods. Management decisions that are based on cost accounting information are studied through discussions and review of cost analysis.

Prerequisite: ACCT 1170  with a grade of C or higher.
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