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Apr 20, 2024
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2022-2023 Online and Continuing Education Catalog [ARCHIVED CATALOG]
Changes made after publication are listed below.
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8/11/2022
8/25/2022
8/29/2022
9/2/2022
- Updated the LAS Core in the AA in Liberal Studies. Error in original publication.
9/13/2022
- Added C- minimum grade requirement to WR 1010. (Catalog error)
9/21/2022
10/10/2022
- Updated Pre-requisite for BU 3620 International Business; removed BU 2420 and added BU 2410 as a required pre-requisite. (Catalog error)
02/03/2023
- Updated course description, course learning outcomes, and pre-requisite for AC 3230 Cost Accounting. New course description effective Spring 2023.
Former description and Prerequisite:
This course is designed to track the individual components that make up the cost of a manufactured product: materials, labor, and overhead. It expands beyond the Management Accounting course in that cost accumulation systems, like job order and process costing, are studied. Other topics of note include quality costs, learning curve theory, just-in-time costing, and activity-based costing. Prerequisite: AC 2210 and AC 2220
Course Learning Outcomes
After completing this course, students should be able to:
- Describe the differences between financial accounting and cost accounting
- Explain cost concepts and behavior
- Apply the concepts of cost-volume-profit analysis
- Estimate costs using cost estimation techniques
- Explain the fundamentals of product and service costing
- Apply the concepts of job and process costing
- Apply the concepts of activity-based costing
- Explain the concept of activity-based management
- Explain budgeting and its role in organizations
- Describe the fundamentals of variance analysis
3/13/24
- Credit total listed for Major Requirement for Cybersecurity, B.S. updated to 44. Error in catalog.
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