ACC 233 - Principles of Cost Accounting

Institution:

Connecticut State Community College Asnuntuck

Subject:

Description:

Presents the principles involved in determining the cost of manufacturing an article and covers job order cost, process cost, and standard cost accounting. Uses of cost accounting information in the determination of management decisions are studied through cost analysis. Joint costs, by-product costs, the nature of the master budget, direct and absorption costing, and break even analysis are examined. Offered in the fall semester. (Formerly ACCT 240: Cost Accounting.) Prerequisite: ACC* 112 or ACC* 118 with a grade of "C-" or better.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.acc.commnet.edu

Phone Number:

(860) 253-3000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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