ACCT 203 - Introduction to Cost Accounting

    Recent Professors
    edjimenez@riohondo.edu, rchawora@riohondo.edu
    Recent Semesters
    Spring 2026, Spring 2025, Spring 2024, Spring 2023, Spring 2022
    Class Size
    45 students
    Credits
    3
    Prerequisite
    ACCT 101
    Spring 2026 Sections
    View Spring 2026 sections of ACCT 203
    Transfers To
    CSU
    Description
    This course applies a logical approach to the fundamentals of cost accounting as applied to a manufacturing business, as well as the use of cost data in management decisions. Principles and procedures of cost systems are presented first in an overview, then discussed and illustrated in detail. The course provides thorough coverage of job order costing, process costing, and standard costs. Analysis of cost data is integrated with discussions of cost accounting systems and procedures. Students also evaluate quantitative and qualitative data to assist management with strategic decision-making, planning, and controlling. This course is designed for accounting majors and those interested in furthering their knowledge and understanding of managerial accounting.
    Usually Held
    Thu 5:30pm–8:40pm, Thu 7:00pm–10:10pm