eArmyU at Empire State College > Considering Us > eArmyU Programs > Courses >
COST ACCOUNTING
Upper Level
Credits: 4
Term(s) Offered (Subject to Change) : Spring 1. Summer. Fall 1.
Course Description:
Develop an understanding of the attributes of cost behavior, cost accumulation systems and techniques, management planning and control systems, relevant cost information for short-term decision-making and accounting data in long-term capital budgeting decisions. Includes detailed coverage of cost-volume-profit analysis; job order and process costing including spoilage, budgeting, standard costing and variance analysis; absorption and variable costing; relevant costs; and capital budgeting.
Note: students need EXCEL or equivalent spreadsheet software.
Prerequisite: Introductory Accounting 1, Introductory Accounting 2 or equivalent.
