ACG 2360 - Cost Accounting

3 class hours,3 credit(s)
Prerequisite(s): ACG 2071 (“D” or better)
This course provides a study of the relationship of cost accounting to the control and decision-making functions of management. Emphasis is placed on the review of accounting for costs followed by a detailed consideration of product costing for both job order and process cost systems. Major areas of instruction include the accumulation of cost data with detailed coverage of materials, labor and factory overhead, job order and process costing, budgeting, and standard costs.