Oct 10, 2025  
Official Catalog Fall 2025 
    
Official Catalog Fall 2025

ACCT230 - Cost Accounting

Semester Credit Hour(s) 3
This course provides students with a study of job order and process cost accounting systems.  Cost applications for manufacturing, materials, labor, factory overhead, and break-even and cost-volume-profit analysis are covered.  An overview of activity-based costing (ABC) is also included. Ethics are applied throughout the course.

Prerequisite(s): ACCT120