2024-2025 University Catalog 
  
    Nov 02, 2024  
2024-2025 University Catalog

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. 
Prerequisites: ACC 211 .