ACC 221 — Cost Accounting
This course equips students with the knowledge and skills necessary to analyze, record, and interpret cost information for managerial decision-making. Learners apply cost concepts, utilize cost accounting information systems, and evaluate the role of cost data in planning and control. Key topics include elements of cost, job order costing, process costing, joint and by-products, joint products, activity-based costing, and variance analysis.
Prerequisites: ENG 102, ACC 112, BUS 107, CIS 107, OAT 152