BA 215 - Cost Accounting

Institution:

Umpqua Community College

Subject:

Description:

This course provides a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they are used for estimating the cost of products produced and services provided by an organization and for providing cost information for managerial use in decision making, planning, controlling, and performance evaluating. Topics covered include standard costing, service department costing, financial statement analysis, overhead variance analysis, flexible budgeting, profitability analysis, and capital budgeting. Analysis of cost data for management decision-making is integrated with cost accounting systems. Registration Enforced Prerequisite: BA 213 with a grade of C or better or instructor permission. 3 lecture, 3 lab hrs/wk. F

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Multiple

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umpqua.edu/

Phone Number:

(541) 440-4600

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Quarter

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