Recent SemestersFall 2026, Fall 2025, Fall 2024, Fall 2023, Fall 2021Class Size35 studentsCredits4 Transfers ToCSUDescriptionThe course provides a thorough presentation of cost accounting terminology and concepts, and develops a basic facility in cost accounting techniques and systems. Emphasis is placed on the use of cost accounting data rather than data accumulation. The course covers job order costing, process costing, standard costing, activity-based costing, budgeting, flexible budgeting, cost volume profit analysis, incremental and relevant costing, product pricing, the balanced scorecard, capital budgeting, and management accounting ethics. 