BUS 209 - Cost Accounting

Institution:

Cayuga County Community College

Subject:

Description:

Prerequisite: BUS 102. Focused on the managerial aspects of cost accounting with emphasis on planning and control. Includes contemporary cost terminology, cost-volume-profit analysis, cost behavior patterns, responsibility accounting, absorption and variable costing, activity-based costing, job and process costing, budgeting, standard costing, variance analyses, accounting for joint products, by-products, spoilage, waste, defective units, and scrap. Students planning to transfer should contact their intended transfer institution regarding course credit transferability. Course is accepted for CPA certification credit in New York State. Three lecture hours weekly.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cayuga-cc.edu/

Phone Number:

(315) 255-1743

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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