BA 216 Cost Accounting

Relates theory to practical problems in analysis and control of material, labor and overhead costs in manufacturing. Emphasizes the job cost system.

Credits

3

Prerequisite

Prerequisite: BA 120 Professional Accounting I or BA 211 Principles of Accounting: Financial with a C or better

Notes

Career Technical Education (CTE) Course

Outcomes

Upon successful completion of this course, students will be able to:
Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses. Apply cost concepts and cost behaviors in the solving of management problems. Determine the costs of products and services. Analyze the profitability of a product or service. Discuss the various techniques available to measure managerial performance and to motivate employees toward organizational goals.