ACC 3200 - Cost Accounting

Institution:

CUNY Bernard M Baruch College

Subject:

Accountancy

Description:

4 hours; 4 credits This course examines the measurement of costs, the compilation of cost data, and the impact of accounting data on the allocation of resources within an organization. Topics discussed include systems for cost accumulation, joint and by-products, budgeting, standard costs, and direct costing. The course integrates materials from accounting with economic analysis, quantitative methods, and behavioral science as the course also covers capital budgeting, costvolume- profit analysis, profit performance, regression analysis, and linear programming. (Credit will not be granted for both ACC 2203 and ACC 3200.)

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baruch.cuny.edu

Phone Number:

(646) 312-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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