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 Searching Current Courses For Spring 2015

  Course: ACC 226
  Title:Cost Accounting
  Long Title:
  Course Description:Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, processes, standards, and direct cost systems, budgeting, planning, and control of costs.
  Min Credit:3
  Max Credit:

  Course Notes: Created fall 2000
  Origin Notes: ACC

 STANDARD COMPETENCIES:
 
 1.   Describe cost accounting including its relationship to management and its fit into the organization structure.  (I)
 2.   Distinguish the roles of a management accountant and understand the importance of professional ethics to management accountants.  (I)
 3.   Explain and differentiate basic cost terms, concepts, and classifications used in managerial accounting. (II)
 4.   Apply cost-volume-profit (CVP) analysis and related tools.  (III)
 5.   Illustrate commonly used system designs including activity-based costing (ABC). (IV)
 6.   Define and illustrate a master budget and its benefits. (V)
 7.   Define and develop flexible budgets including performing variance analysis. (V)
 8.   Explain and illustrate variable costing and absorption costing. (V)
 9.   Explain the use of cost data in decision-making. (VI)


 TOPICAL OUTLINE:
 
 I.      Role of management accounting in the organization.
 II.     Cost terms, concepts, and classifications
 III.    Cost Behavior and Cost-volume-profit (CVP) analysis
 IV.     Systems designs
 V.      Planning and control - using budgets and variances
 VI.     Cost information for decision-making



 Course Offered At:

  Arapahoe Community College ACC
  Community College of Aurora CCA
  Colorado Community College Sys CCCS
  Community College of Denver CCD
  Colorado Northwestern CC CNCC
  Front Range Community College FRCC
  Lamar Community College LCC
  Morgan Community College MCC
  Northeastern Junior College NJC
  Otero College OJC
  Pueblo Community College PCC
  Pikes Peak State College PPCC
  Red Rocks Community College RRCC
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Release: 8.5.3