ACCT 3100 Cost Accounting

Cost elements and classifications, job and process cost systems, cost/volume/profit analysis, budgeting, pricing, and other management decision making.

Credits

3

Prerequisite

ACCT 2020

Typically Offered

Athens Campus: spring evening — Demorest Campus: fall hybrid

Student Learning Outcomes

The primary objective is to provide guidance in the preparation and use of accounting information in management decisions.
The expected course outcomes will be enumerated as “decision points” in each text chapter discussed and at each class meeting.
Additional objectives include practice in communicating as well as critical and ethical decision-making.