Sep 07, 2024

Archived-Elmira College Undergraduate Catalog 2023-2024 Academic Year

Archived-Elmira College Undergraduate Catalog 2023-2024 Academic Year [ARCHIVED CATALOG]

ACC 3610 - COST ACCOUNTING I

credits: 3.0
Crosslisted/Same As: MGT 3610
ACC 3610-MGT 3610. Objectives: A study of the theories and procedures in cost accumulation, reporting, and control, including job order and process costing systems, material, labor and overhead costing, joint and by product costing, standard costing and variance analysis, direct costing and the contribution margin, and capital budgeting. Method of Instruction: Two exams during the semester, a final comprehensive exam, a practice set, and quizzes will be considered in the final grade. Method of Evaluation: Three exams, quizzes, and a class presentation

Prerequisite(s): ACC 2021 - MANAGERIAL ACCOUNTING