AC 3230 - Cost Accounting

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. Prerequisites: AC 2210 and AC 2220 Credits: 4