ACC 2400 - Cost Accounting

Prerequisite(s): ACC 2140 with a grade C or better.
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. Credit(s): 3 (3 plus 0) Day division students only.