>> Course Descriptions

Term Subject Catalog # Title Credits / Units
Summer 2022 ACC 321 Cost Accounting 4 cr.
Class Session Time Syllabus
1 5-week Summer Mon - Fri ACC-321


Cost accounting is the field of accounting that measures, records, and reports information about costs. This course will introduce fundamental concepts and practice in cost accounting, with emphasis on its significance in the business planning and controlling, from the creation of management decision-making information to formulation of cost management strategy. To specify, students will explore the basic knowledge of cost accounting, cost concepts and behavior, cost-volume-profit analysis, cost analysis for decision making, cost estimation, product and service costing, job costing, process costing, activity-based costing, cost management, service department and joint cost allocation, management control systems, planning and budgeting, business unit performance measurement, transfer pricing, variance analysis. Through this course, students will learn the measurement, analysis and explanation of management decisions based on the value of the organization.


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