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Oct 10, 2024
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MCCC College Catalog 2024-2025
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ACCTG 252 - Cost Accounting Credit Hours: 4 Billable Contact Hours: 4 Prerequisites: ACCTG 152 Session Cycle: WI
This course is an introductory course designed to provide practical knowledge of cost accounting systems and procedures. The course begins with an overview of the nature and purpose of cost accounting and follows with the basic concept that cost flow matches work flow. The major areas of cost accounting are covered including job order cost accounting, process cost accounting, budgeting, standard costs, direct costing, and non-manufacturing costs.
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