ACC 312 - Cost Determination and Analysis

Institution:

Shippensburg University of Pennsylvania

Subject:

Accounting

Description:

Introduces the principles and procedures of cost analysis and control; theories of cost allocation and accumulation; uses of accounting information for planning, control and performance evaluation. Continues development of skills for analyzing complex cost and managerial accounting problems using microcomputer spreadsheet models. Includes process costing, cost allocation, joint costs, transfer pricing, and divisional performance evaluation, statistical applications in cost analysis and capital budgeting. Emphasis throughout on processing of cost information as well as analysis, reporting, and evaluation of the cost data.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 200 FOR LEVEL U WITH MIN. GRADE OF C AND ACC 201 FOR LEVEL U WITH MIN. GRADE OF C AND (SCM 200 FOR LEVEL U WITH MIN. GRADE OF D OR INM 200 FOR LEVEL U WITH MIN. GRADE OF D)

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ship.edu/

Phone Number:

(717) 477-7447

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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