ACCT 221 - Cost Accounting

Institution:

Massasoit Community College

Subject:

Accounting

Description:

This course is an introduction to basic cost theory and practice. Cost systems and analytical uses of cost data by management are surveyed. Job order process and operation cost systems and standard cost approaches to such systems are completed. Cost/volume/profit relationships, cost- behavior patterns, and comprehensive and flexible budgeting are also introduced. Cost applications cover manufacturing as well as merchandising and service applications for both profit and not-for-profit entities. Prerequisite: Managerial Accounting (ACCT107)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.massasoit.mass.edu

Phone Number:

(508) 588-9100

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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