Recent SemestersSpring 2027Class SizeNot publishedCredits3.5PrerequisiteACCT 100 or ACCT 101 or equivalent with a grade of "C" or higher or "Pass". This course covers the various methods of cost accounting in use by manufacturing concerns. The details of accounting for materials, labor, and manufacturing overhead costs and expenses are presented. A study is made of the use of job order cost systems, process cost systems, and standard cost systems. The related areas of budgeting, break-even, and profit-volume analysis by management are included. A practice set is used. 