Cost Accounting

Getting through the maze of the modern business world takes good decision-making skills and a perspective that includes the whole picture, not just the view right in front of you. This course enables students to find their way through the maze by mastering the necessary skills and concepts. The requirements for cost accounting, the standards used to evaluate cost accounting systems, management uses for cost accounting data and the correct processes for implementing systems form the basis of this course. The generally accepted accounting principles (GAAP) are addressed.

Topics Include:

  • The flow of costs through a firm
  • The difference between a job order costing system and a process costing system
  • The use of standard costing and how management uses data

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