ACCT 205 - Principles of Cost Accounting

Institution:

Black Hawk College

Subject:

Description:

Prerequisite: Successful completion of ACCT 102 with "C" or better. Cost principles as applied to service, retail, and manufacturing businesses. Topics covered will include the role of cost principles in planning, evaluation, and control of costs. Also, the use of cost principles in pricing and management decision-making. Statement preparation, reports on the cost of products or services, activity based costing, just-in-time inventory systems, capital budgeting, cost-volume-profit analysis, and performance measures are additional topics included in the course. 3 lecture hours; 0 lab hours per week.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bhc.edu

Phone Number:

(309) 796-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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