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ACC 204

Cost Accounting


ACC 101
ACC 102
ACC 138
ACC 201
ACC 202
ACC 204
ACC 205
ACC 209
ACC 210

ACC 204 Cost Accounting


Principles of cost accounting, cost element classifications, and processing of information and records necessary to complete the cost accounting cycle. Allocation of cost for materials, labor and overhead analysis as well as departmental cost accumulations; job order cost systems; process costing; standard costing; activity based costing; budgetary processes and cost-volume-profit analysis.


  • Prerequisite: ACC 101 and ACC 102
  • Hours: 3
  • Credits: 3


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