ACC 2501 - Cost Accounting

3 Credits

Prerequisite(s): ACC1200
Job order and process cost accounting topics are presented. Related topics are cost allocation, standard costing with variance analysis, budgeting, transfer pricing, responsibility accounting, cost-volume-profit relationships, variable costing, lean accounting, decision models, balanced scorecard, and activity-based costing. Emphasis is on managerial analysis, decision making, and the role and responsibility of the accountant for cost control. Offered (Spring)