ACC 301 Cost Accounting
Presents a detailed exposure to the principles of cost Accounting for products and services. The course focuses on the accountant's role in the organization, cost concepts and classification, and traditional cost accounting methods, as well as contemporary tools such as activity-based costing and just-in-time inventory methods. The fundamentals of overhead application, job order costing, and process costing are examined, as well as joint production and by-product costing and allocation of support department costs.