Cost Accounting

This course examines the measurement of costs, the compilation of cost data, and the impact of accounting data on the allocation of resources within an organization. Topics discussed include systems for cost accumulation, joint and by-products, budgeting, standard costs, and direct costing. The course integrates materials from accounting with economic analysis, quantitative methods, and behavioral science as the course also covers capital budgeting, cost-volume-profit analysis, profit performance, regression analysis, and linear programming. Credit will not be granted for both ACC 2203 and ACC 3200.