0 or higher, or successful completion of ACRD-090, ACRD-091 or ACRD-092; ACCT-202 and ACCT-212 with a minimum 2.0 grade. Cost Accounting concentrates on planning control and analysis of the manufacturing process involving product costs using principles of the Cost Accounting Standards Board. Major topics include: Cost-volume-profit analysis activity based accounting just-in-time inventory and absorption vs. variable costing. Spreadsheet software is used extensively. Course
Prerequisites: ELAP-120, ACRD-090, ACRD-091, ACRD-092, ACCT-202, ACCT-212