Mar 29, 2024  
2021-2022 Catalogue 
    
2021-2022 Catalogue [ARCHIVED CATALOG]

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AC 112 - Cost Accounting


Presents the processes by which a company determines the cost of a product or service and the various internal reporting mechanisms to allow management to make proper business decisions. Job order, process costing and standard costing are reviewed for manufacturing companies as well as the applicability of job order costing to service organizations.  The development of the operating plan and common business decisions dependent on a knowledge of the structure of company costs are covered.  Additionally, the development and importance of the Statement of Cash Flows is reviewed.  

Four credits.

Prerequisite(s): AC 111 .



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