This course is a study of the fundamentals of cost accounting within an industrial organization. The accounting functions relative to materials, labor and factory overhead are treated in detail. Job order and process cost systems are fully explored. Standard cost systems, budgeting and managerial control functions are also discussed.
Prerequisites: ACG 2021 and ACG 2071 with a grade of "C" or higher.
Terms Typically Offered: Fall
Textbook information will be available online for each term's courses 45 days prior to the first day of classes
for the term.
The courses in this catalog are identified by prefixes and numbers that were assigned by Florida's Statewide
Course Numbering System, a system used by all public postsecondary institutions in Florida and 32 non-public
institutions. Seminole State controls the description, credit and content of its own courses.