ACCT 3100 Cost Accounting

Cost accounting for students with foundational understanding of managerial accounting. The course covers the following managerial accounting concepts in greater depth and complexity: cost accumulation and product costing, planning and controlling, and managerial decision making. 

Registration Name

Cost Accounting

Lecture Hours

3

Lab Hours

0

Credits

3

Prerequisite

ACCT 2020

Offered

Demorest: Spring and odd fall; Online: even fall

Student Learning Outcomes

At the completion of this course, students will be able to:

• Construct costing analysis from a set of underlying financial data, and explain how it effects the external financial statements. 
• Analyze complex scenarios and perform a cost-volume-profit analysis that supports operational planning and decision making. 
• Generate operational budgets from operational goals, and correctly interpret budgetary variances. 
• Perform a differential analysis among two or more options, including quantitative and qualitative factors, to select the best option.