ACC 203 - Cost Accounting

Institution:

Adelphi University

Subject:

Description:

3 credits Prerequisites: ACC 101 and 102. This course is designed to give the student an in-depth introduction to the procedures for gathering cost information and the utilization of such information for management decision-making purposes. An extensive examination is made of the job order, process, and standard cost systems used for the recording of costs. In addition, stress is placed on management decision-making tools, including break-even analysis, economic order quantity, direct costing, and cost volume-profit analysis. The use of the budget as a management tool for planning and controlling operations is stressed and procedures are examined for the analysis of variance from budget due to cost and volume factors.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

WWW.ADELPHI.EDU

Phone Number:

(516) 877-3000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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