ACC 360 - Cost Accounting

Credits: 3

Prerequisite(s): ACC 359.
This course focuses on cost accounting concepts, analyses, uses, and procedures. Cost accounting is recognized as a tool for the costing of various cost objects. Cost allocation is emphasized throughout the course. The specific course content includes: inventory costing, job and process costing, activity-based costing, customer profitability and sales variance analysis, accounting for joint products, and transfer pricing.