ACCT 250 - Cost Accounting

Institution:

Mercy University

Subject:

Description:

Reviews the fundamentals of management accounting, cost accounting terms and uses; new topics include cost-volume-profit (CVP) analysis, job-order and process costing systems; activity based costing (ABC); flexible budgets and variance analysis; allocation of costs related to department and factory overhead; joint products and by-products; use of accounting information to value inventories and determine net income; and use of cost information in decision making. Prerequisite: ACCT 121. 3 sem. hrs. 3 crs.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mercy.edu

Phone Number:

(800) 637-2969

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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