Tompkins Cortland Community College

ACCT205 - Cost Accounting


Cost Accounting is a study of the principles of accounting for the cost of materials, labor and overhead in job order, and process cost systems. Included are an introduction to standard costs and analysis of variances, analysis of cost information, and preparation of cost statements for administration and control purposes. Prerequisites: ACCT 102; MATH 090 and RDNG 116 if required by placement testing; prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Spring semester.