Course Catalog Information (24-25)
ACCT 66
Cost Accounting
Course Description
This course focuses on the procedures, practices, and fundamentals used by accountants when costing products or services, evaluating and measuring performances, and reporting results to users of accounting information.
Student Learning Outcomes
- Identify, describe, and explain the way managers use cost accounting information to create value, to make decisions, and to evaluate performance in organizations and identify current trends in cost accounting and how they affect organizational decisions.
- Define basic cost behaviors and explain how material, labor, and overhead costs are applied to a product at each stage of the production process and explain the concept of activity-based cost management and demonstrate its use for operational decisions.
Course Details
- Units
- 5 Units
- Hours
- Weekly Lecture Hours: 5
- Weekly Lab Hours: 0
- Gen Ed
- Non-GE Class
- Program Status
- Program Applicable
- Credit
- Credit - Degree Applicable
- Transferability
- Transferable to CSU only
- Grading Method
- Letter Grading
Requisite and Advisory
- Prerequisite(s)
- ACCT 1B or ACCT 1BH
- Advisory(ies)
- ACCT 1C or ACCT 1CH
- Corequisite(s)
Limitations on Enrollment and Entrance Skills
- Limitation(s) on Enrollment
- .