AC3200 - Cost Accounting - 4.5 Credits

This course presents accounting concepts and procedures applicable to an enterprise engaged in manufacturing. Variable costing and absorption costing methods are compared and contrasted. Cost allocation, joint products and by-products, process costing, spoilage, and other procedures, which assist management in the decision-making process are studied. Quality control, transfer pricing, and non-financial performance measures are also introduced.

Prerequisite: AC1260

Delivery: on campus and online