ACC 328 - Cost Accounting I

Institution:

West Liberty University

Subject:

Accounting

Description:

The focus is on managerial and cost accounting techniques. The analysis of accounting information for internal use - decision-making, planning and control are developed. This is done in the light of the Standards of Ethical conduct for Management Accountants - Competence, confidentiality, Integrity and Objectivity. Cost concepts and cost behavior are covered as well as budgeting (both operating (l) and capital (ll) budgets). Process, job-order standard costing systems, as well as variance analysis are studied. ABC is also introduced. This is the first semester of a two-semester course. Prerequisite: ACC 223.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Multiple

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westliberty.edu/

Phone Number:

(304) 336-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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