ACCT 240 - Cost Accounting

Institution:

Cerritos College

Subject:

Description:

Class hours: 3.0 Lecture/2.0 Laboratory Prerequisite: ACCT 100 or ACCT 101 or equivalent with a grade of Pass or "C" or higher. This course covers the various methods of cost accounting in use by manufacturing concerns. The details of accounting for materials, labor, and manufacturing overhead costs and expenses are presented. A study is made of the use of job order cost systems, process cost systems, and standard cost systems. The related areas of budgeting, break-even, and profit-volume analysis by management are included. A practice set is used. (Formerly BUSA 240) Transfer Credit: CSU

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cerritos.edu

Phone Number:

(562) 860-2451

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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