AC 3223 - Cost Accounting

Institution:

Langston University

Subject:

Description:

This course studies cost accounting methods and techniques for accumulating, assigning, and controlling the cost of products/services. Standard cost, process costing, and job order costing are covered as well as activity-based costing. Other topics covered include costing for just-intime manufacturing, overhead accounting, absorption and variable costing, joint costs and cost accounting techniques and procedures for financial reporting by multinational companies. In addition, the budgeting process is presented. Prerequisite: AC 2203.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lunet.edu

Phone Number:

(405) 466-3428

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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