ACC 211 - Cost Accounting

Institution:

Essex County College

Subject:

Description:

This course examines in depth cost analysis and product costing for both the profit and not-for-profit sectors of the economy. Accounting for labor, materials, and manufacturing overhead emphasizes the use of source documents to analyze and record cost data in both manual and com- puterized accounting systems. Methods of allocating indirect costs to products are introduced. Budgeting concepts are reviewed with emphasis on capital budget techniques. Reporting for segments and decentralized operations are also covered. Prerequisite: "C" or better in ACC 102.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.essex.edu

Phone Number:

(973) 877-3000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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