ACNT 2309 - Cost Accounting

Credits: 3

A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Coverage also includes historical cost systems, work-in-process inventories, material and labor control, multiple products, budgeting, applying overhead, standard costs, direct costing, evaluating profit performance, and distribution costs.

Lecture: 3
Lab: 0
Prerequisite(s): 2302; must be placed into GUST 0342 in reading, ENGL 0300 or ENGL 0347 in writing and MATH 0308 in math