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    Harrison College
   
 
  Sep 20, 2017
 
 
    
2017-2018 Catalog
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ACC 3020 - Managerial Cost Accounting

4 Credit Hours

In this course, students maintain cost accounting records for a manufacturing business and become familiar with the elements of production costs; namely, direct material, direct labor and factory overhead expenses. Problems are used to illustrate jobs, production order, process and standard cost systems. Students learn to keep cost records that enable them to prepare financial statements, showing the cost of goods manufactured, cost of sales and the net profit before and after federal income tax. Prerequisite(s): ACC 2020.



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