ACC 306 - Cost Accounting

Institution:

Salem State University

Subject:

Description:

This course will introduce the concept and characteristics of cost with specific emphasis on decision-making situations that require accounting data. This course discusses the application of costs to process, job order and standard cost accounting systems. Concepts such as activity-based costing, just-in-time inventory systems and material requirements planning are also covered. Three lecture hours per week. Required of Business Administration majors in Accounting concentration. Prerequisite: ACC202.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.salemstate.edu

Phone Number:

(978) 542-6000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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