ACT 3310 - Cost Accounting

Institution:

Trevecca Nazarene University

Subject:

Description:

A study of accounting for manufacturing concerns and service organizations in order to collect, organize, process, and report economic data for the use of decision makers. Traditional job costing, processing costing, and standard costing systems are presented as well as new measurement systems such as quality costing, activity-based-costing, just-in-time inventory, backflush costing, and non-financial performance measures. Additional topics include budgeting, variance analysis, cost-volume-profit analysis, and cost allocation. This course is offered annually each fall semester. Prerequisite: ACT 2220 Principles of Accounting II.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.trevecca.edu

Phone Number:

(615) 248-1200

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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