Credit Hours: 3
Prerequisites: ACC 101, ACC 102 with grades of C or higher. One statistics course and one college-level mathematics course are recommended. This course is designed and required for the major in accounting. Determination and analysis of the costs of manufacturing products and providing services that attempt to satisfy information needs of management are emphasized. Topics include cost accounting theory and techniques, job order and process costing systems, standard costing, and flexible and master budgeting. The focus is on developing the analytical and quantitative skills that aid in the process of interpreting cost information and making decisions. (Offered every even-year fall semester.)
Consult the Keuka College Course Catalog for additional information and to view other courses.