ACC 301 - Cost Accounting

3 Credits

This course covers fundamental principles and procedures of cost determination for quality improvement and organizational planning in manufacturing, service, and not-for-profit organizations. Emphasis is placed upon the concepts and classification of product costs (direct materials, direct labor, and manufacturing overhead), as well as the recording and accumulating of such costs within job order and process cost accounting systems. A research paper or computer project is required.
Prerequisites: ACC 211.