BUS 205 - Cost Accounting

Institution:

Broome Community College

Subject:

Business

Description:

Nature and purpose of Cost Accounting and Cost Management. Examine job-order, process, operation, and activity-based costing environments and accounting systems. Accounting for the allocation of manufacturing overhead, common costs, and joint costs. Comparison of absorption, variable, and throughput costing methods. Constructing budgets, emphasizing the flexible budgeting system, and the “analysis of variances” methods. Prerequisite- Corequisite Prerequisite: BUS 210 Managerial Accounting.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

WWW.SUNYBROOME.EDU

Phone Number:

(607) 778-5000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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