ACC 378 - Cost Accounting

(3 Credits)

An introduction to procedures and systems used to gather, summarize, and report cost information. It addresses product or service cost determination in various settings to include the new manufacturing environment. Topics include cost systems, activity based costing, spoilage, joint and by-product accounting, cost control, variable costing, standard costs, and cost allocation.

Prerequisite(s): ACC 207 , CIS 149 or ITG 149