ACC 2111 — Cost Accounting 4 Credit hours
Covers the concepts, quantitative analysis and detailed accounting procedures employed by a firm to determine material, labor and overhead cost elements. Included is the utilization of job order, process and blended cost systems. In addition, it includes the basic principles of budgeting for managerial use in planning for capital acquisition, development of standard costs, operating budgets and responsibility accounting. This is designated as a portfolio course.
Prerequisites: ACC 1020.