ACCT 226 - Cost Accounting

Credits: 4
Lecture Contact Hours: 4
Description: Concepts of cost accounting as a management tool to support business decision making, control and planning will be introduced. The course will explore understanding cost behavior and how to use that understanding to predict future costs. The course focuses on actual and standard cost methods as applied to job and process cost systems; accounting for materials, labor and manufacturing overhead; direct costing method; variance analysis; and cost accounting cases. The use of accounting information to make managerial decisions will be covered.

Prerequisites: ACCT 202. CIS 180
Corequisites: None.
Recommended: ACCT 263

Course Category: Occupational
This Course is Typically Offered: Fall, Winter
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