May 18, 2025  
2025-2026 Catalog 
    
2025-2026 Catalog

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.