ACC 210 — Cost Accounting I
Techniques, methods and procedures of cost accounting are examined, including cost concepts and analysis of costs, material control, job-order cost systems and methods, process costing, accounting for labor and budgeting applicable to job order type of industry, direct and full costing; the application of standard materials, labor, and manufacturing expense and cost control to historical statements and projection of budgets; special costing problems; joint and by-products and marketing analysis. Emphasis is placed on the importance of cost accounting as a quantitative tool for management in controlling and analyzing cost data and for decision-making and planning future operations.